Technical Issues In Income Tax Portal: Calcutta High Court Gives Fresh Opportunity To Assessee

The petitioner/assessee has challenged the assessment order on the ground of violation of the principle of natural justice by not providing the petitioner an opportunity to file a reply to the show-cause-notice. By the show cause notice, the petitioner was asked to give his reply to the proposed draft assessment through the Department's registered e-filing account by 23:17:59 hours IST on March 30th, 2022. The assessing officer passed the assessment order on March 30th, 2022 at 15:17:08 IST.

The petitioner contended that it could not file a reply or objection to the show-cause-notice due to technical glitches in the portal of the Department.

The court held that the assessment order had been passed before the expiry of the time granted by the Assessing Officer to the petitioner to file a reply to the show-cause-notice relating to the draft assessment.

The court quashed the assessment order in view of the technical glitches in the portal of the department by which the petitioner could not file his objection.

The court remanded the case back to the Assessing Officer to pass a fresh assessment order in accordance with the law after giving an opportunity to the petitioner to file a reply to the aforesaid show-cause-notice. The court directed the petitioner to file the reply within seven days from the date and directed the respondents to pass a reasoned and speaking order by observing the principles of natural justice.

Case Title: Bhadrish Jayantilal Sheth Versus Income Tax Officer

Case Citation: 2022 LiveLaw (Cal) 191

Dated: 17.05.2022

Counsel For Petitioner: Advocate Avra Majumder, Sk. Md. Bilwal Hossain

Counsel For Respondent: Advocate Om Narayan Rai

Click Here To read/Download Order