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TMI Blog2025 (5) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants/assessees. This intra-court appeal by the assessees is directed against the order dated 14th November, 2024 in WPO/710/2024. The appellants had challenged the order passed by the Assessing Officer under Section 148A (d) of the Income Tax Act, 1961 (the Act) dated March 28, 2023 and the consequential assessment order dated March 22, 2024. The learned Single Bench was of the opinion that the appellants should exhaust the appellate remedy available under the Act and accordingly, disposed of the writ petition. It has been recorded in the impugned order that none appeared for the respondents/ Income Tax Department. 2. We have directed Mr. Soumen Bhattacharjee, learned standing counsel to appear on behalf of the Income tax Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the documents annexed to the stay petition, is that the Assessing Officer issued notice under Section 148A (b) of the Act on March 2, 2023 along with an annexure and was of the prima facie view that an amount of Rs.3,26,10,140/- is the income of the assessee, chargeable to tax, represented in the details of assets, has escaped assessment or is likely to have escaped assessment for the assessment year 2019-20. The assessees submitted their reply dated October 17, 2023 which was uploaded in the Income Tax Portal. The appellants would state that the change of identity and PAN number of the appellants and also various uploaded documents established its case and also mentioned that a return was filed on September 5, 2019 and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 14, 2024 the Assessing Officer proceeded to pass an order under Section 148A (d) of the Act dated March 22, 2024. Subsequently, the assessment order was passed and challenging those orders, the writ petition was filed. 8. On perusal of the assessment order, we find much of the facts stated by the assessee, as noted above, is not in dispute. This is evident from Para 5.1 of the assessment order dated March 22, 2024. The Assessing Officer would admit that the assessee was granted time till March 14, 2023, but did not furnish any reply, whereas the case of the assessees is that they could not upload the necessary documents and therefore, they requested for adjournment along with a brief explanation and the assessees would submit that the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Trust, certified copy of the Registration under Section 12A and Section 80G and all other details as has been noted by the Assessing Officer himself in paragraph 4.5 of the assessment order dated March 22, 2024. 11. Thus, for the above reasons, we are inclined to interfere with the order of assessment and remand the matter back to the Assessing Officer for fresh consideration. Accordingly, the appeal is partly allowed and the assessment order dated March 22, 2024 is set aside and the matter is remanded to the Assessing Officer for fresh consideration. 12. The assessees are directed to place all documents including their written submission before the Assessing Officer within a period of three weeks from the date of receipt of the serve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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