TMI Blog2023 (8) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- There is no doubt, that there was a mistake committed by the petitioner while filing the revised return on 05.06.2020. Instead of giving new address and the new e-mail id, the petitioner has given the old postal address and the old e-mail id. Thus, all the communications pursuant to the aforesaid return that was filed were addressed to the old e-mail The fact also remains that other wings of the Income Tax Department was aware of the shifting of the address of the petitioner from old address. Similarly, the respondents were also aware of the change in email id. The respondents were also aware of the change in e-mail id and address while passing order of refund claim for the subsequent financial year i.e., 2019-2020, the notices/or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Mrs.S.Premalatha Junior Standing Counsel ORDER The petitioner has challenged the Impugned Assessment Order dated 08.09.2021 for the Assessment Year 2018-2019. 2. By the Impugned Assessment Order dated 08.09.2021, the first respondent has added a sum of Rs. 60 Crores as an unexplained investment under Section 69 of the Income Tax Act, 1961. The Impugned Assessment Order also records that despite several notices including Show Cause Notice issued to the petitioner, the petitioner has not replied to the same. Therefore, in view of Section 115BBE(2), the expenditure claimed in the return was to be disallowed as unexplained income in Section 69 read with Section 115BBE(b). 3. The petitioner had earlier entered into a Share Purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the old e-mail id viz., vinplex1991@gmail.com, all further notices regarding assessment came to be issued to the petitioner through email and through postal service at the old address in Gleneden Place, 813, Poonamallee High Road, Kilpauk, Chennai 600 010. Thus, the Impugned Assessment Order dated 08.09.2021 came to be passed, whereby the additions have been made. 9. It is a specific case of the petitioner that the petitioner came to know that the Impugned Assessment Order dated 08.09.2021 only after the refund claim of the petitioner for the subsequent Assessment Year 2019-2020 came to be issued on 22.12.2021, whereby, an amount of Rs. 65,98,57,410/- was stated to be the outstanding due of the petitioner for the assessment year 2018-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside of the Impugned Assessment Order dated 08.09.2021 by way of remand. 15. The learned counsel for the petitioner has also made a request for lifting of the lien. 16. The learned Senior Standing Counsel assisted by Junior Standing Counsel for the respondents on the other hand would submit that the petitioner has deliberately mislead the Department by giving incorrect address which has resulted in the Impugned Assessment Order that came to be passed. 17. It is submitted that the notices that were sent by the office of the second respondent are prior to the Impugned Assessment Order at the address and the email-id given in the return that was filed on 05.06.2020. Therefore, there is no case made out for quashing the Impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the revised return on 05.06.2020. Instead of giving new address and the new e-mail id, the petitioner has given the old postal address and the old e-mail id. Thus, all the communications pursuant to the aforesaid return that was filed on 05.06.2020 were addressed to the old e-mail id viz., vinplex1991@gmail.com and old address viz., Gleneden Place, 813, Poonamallee High Road, Kilpauk, Chennai 600 010. 24. However, the fact also remains that other wings of the Income Tax Department was aware of the shifting of the address of the petitioner from old address viz., Gleneden Place, 813, Poonamallee High Road, Kilpauk, Chennai 600 010 to new address viz., Unit No.7 8, First Floor, Pinnacle Building, International Tech Park, CSIR Road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of adaptation of the mode of communication electronically in view of Section 282 as amended as inserted by Finance No.2 Act, 2009 with effect from 01.2009. 29. The petitioner has not committed a serious mistake although it has turned out to be fatal to the petitioner. Considering the interest of the parties, court is inclined to quash the Impugned Assessment Order and remit the case back to the respondents to pass a speaking order within a period of forty five (45) days from the date of receipt of a copy of this order. 30. The Impugned Assessment Order dated 08.09.2021 which stands quashed shall be treated as a corrigendum to the Show Cause Notice for the purpose of final dismissal. 31. The petitioner is at liberty to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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