TMI Blog2022 (9) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is for the petitioner to file all the required documents. If such documents were filed by the petitioner in time, the respondent would have been required to consider the same and pass appropriate orders. Instead the petitioner has waited for the respondents to issue a Draft Assessment Order and the Show Cause Notice dated 17.09.2021. Though the Income Tax Web Portal was experiencing technical glitches and is stated to be the petitioner's inability to upload the information, there are no records to substantiate the same. The impugned order has been passed after the information called for by the respondent vide notice dated 20.02.2021 and the reminder notice dated 17.08.2021 were not fully complied. Though these notices wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in ITA No.367/Chny/2020. 3. It is the specific case of the petitioner that the Impugned Order has been passed without giving adequate opportunity to the petitioner to upload the information called for as to whether the petitioner is entitled for exemption under the Income Tax Act, 1961. 4. The learned counsel for the petitioner submits that the Income Tax Web Portal was experiencing difficulties and therefore the petitioner was unable to upload the information to substantiate the exemption for which the case was remanded back by the Tribunal by its order dated 07.08.2020. 5. The learned counsel for the petitioner submits that even on 14.09.2021, the petitioner had sent a representation to DIT (Systems) registering the ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed in support of the present writ petition, the petitioner has not stated that the petitioner was unable to upload the information. The only grievance of the petitioner appears to be that the order has been passed in a hurry without giving adequate opportunity to the petitioner. 12. The learned Senior Standing Counsel for the respondents further drew attention to notice issued under Section 142(1) of the Income Tax Act, 1961 on 20.02.2021 and another reminder issued to the petitioner on 17.08.2021 asking the petitioner to furnish the required information. It is therefore submitted that the petitioner cannot state that there has been a Violation of Principles of Natural Justice. 13. It is further submitted that the dispute pertains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. 18. The impugned order has been passed after the information called for by the respondent vide notice dated 20.02.2021 and the reminder notice dated 17.08.2021 were not fully complied. 19. Though these notices were issued, nothing precluded the petitioner earlier from sending the information pursuant to the direction of the Tribunal dated 07.08.2021. 20. Considering the above, I do not find any merits in this Writ Petition. Therefore this writ petition is liable to be dismissed. Liberty is however given to the petitioner to file a Statutory Appeal before the Appellate Commissioner under Section 246 A of the Income Tax Act, 1961 within a period of thirty days(30) from the date of receipt of a copy of this order. If such ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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