The Calcutta High Court (HC) has held that the Objection filed was not considered due to a Technical fault in the department’s system.
Mr Himangshu Kr. Ray appeared for the petitioner and Mr Aryak Dutt appeared for the Union of India.
Radha Stores Pvt. Ltd. & Anr, the petitioner has challenged the impugned order dated 30th March 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to the assessment year 2018-19, on the ground of violation of the principle of natural justice by not taking into consideration the petitioner’s objection to the notice under Section 148A(b) of the Act which was filed within the time asked for by the Assessing Officer.
The Petitioner has produced the record to show that the aforesaid objection was uploaded to the official website of the income tax department on 28th March 2022 at 7-30 p.m. and the time to make such objection was till 28th March 2022 at 11-59 hours.
The Income Tax Authorities submitted that the aforesaid uploaded objection was received by the department on 29th March 2022 and may be due to a technical snag in the system.
Justice Nizamuddin observed that the technical fault is in the department’s system, and the petitioner should not be suffered victimized respect unless the respondents’ specific case with the specific record is that the aforesaid objection of the petitioner was uploaded beyond the time granted.
In the interest of justice and taking into consideration the principle of observation of natural justice the impugned order dated 30th March 2022 under Section 148A(d) was set aside by the Court.
The matter was remanded back to the assessing officer to pass a fresh speaking order by the law after giving an opportunity of hearing to the petitioner or its authorized representatives within a period of eight weeks from the date of the order.
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