The Division bench of the Bombay High Court held that failure to update Income Tax Portal could not cause any prejudice to assessee and quashed the assessment proceedings.
Advocate Nishant Thakkar appeared for the petitioner and Advocate Suresh Kumar, appeared for respondents
The writ petition is filed by the Kumar Agro Products Pvt. Ltd. Against the order passed by the Assessing officer (AO) without giving opportunity for hearing. After the assessing proceeding the AO required some details to clarify the claims submitted by the petitioner. And the petitioner seeks time for submitting the details but the respondent failed to update their portal. After the assessment order was passed by the department.
Nishant Thakkar counsel for the petitioner submitted The Petitioner sought extension of time by virtue of communication dated 22nd September, 2022 for submitting its response, which was allowed vide communication dated 23rd September, 2022. Time thus was extended till 11:00 a.m. till 26th September, 2022.Even when the Petitioner was ready to upload its response to the show cause notice Respondents failed to update their portal to reflect the extended time up to 26th September, 2022
The division bench of the Dhiraj Singh Thakur and Kamal Khata quashes the order made by the respondents on 29th September, 2022 and held that “A fresh order be passed, after the Petitioner is granted an opportunity to upload its response to the show cause notice dated 22nd September, 2022, for which the requisite portal may be made available to the Petitioner. An opportunity of being heard may also be provided to the Petitioner.”
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