The Calcutta High Court quashed an assessment order passed on non-consideration of the objection to the show cause notice as there was delay in filing objection due to technical snag in the Income Tax Portal.
The appellant in the present matter is Dhour Jamua Samabay Krishi Unnayan Samity Limited.
The Counsel for the appellant contended that the objection filed in the portal of the department due to technical snag on 23rd March, 2023 within 7 p.m. and it was filed through e-mail in the official mail address of the income tax department.
Smarajit Roychowdhury, Advocate appearing for the respondent income tax authorities was asked to take instruction about the allegation of violation of principle of natural justice by non-consideration of petitioner’s objection to the show-cause notice of hearing issued before passing the impugned order under Section 147 read with Section 144B of the Income Tax Act, 1961.
On the perusal of the instruction filed by the Advocate appearing for the respondent there is no clear denial of the aforesaid allegation of technical snag in the portal system of the department on the date and time which was prescribed for filing the objection.
A Single Bench of the Calcutta High Court comprising Justice Md. Nizamuddin observed that “onsidering the facts and circumstances of the case and in the interest of principle of natural justice the aforesaid impugned order of assessment is set aside and the matter is remanded back to the assessing officer concerned to reconsider the matter and pass order afresh after considering the reply/objection of the petitioner along with all the supporting documents which were sent at the official e-mail address.”
The Court directed that a judicious should be passed after giving an opportunity of hearing, within a period of eight weeks from the date of communication of the order and also clarified that it has not gone into the merit of the objection of the petitioner and the same shall be decided by the assessing officer concerned by applying its independent judicious mind.
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