Inside the case of the taxpayer-friendly ruling, the Calcutta High Court questioned the assessing officer to do new assessment proceedings as the taxpayer can not furnish the answer to notice because of the technical issues on the income tax portal.
The applicant, Bhadrish Jayantilal Sheth, has challenged the impugned assessment order on 30th March 2022 beneath Section 147 read with Section 144B of the Income Tax Act, 1961 relating to the assessment year 2013-2014 on the basis of breach of the principle of natural justice by not giving the applicant a chance to furnish an answer to the show-cause notice.
The applicant mentioned that the applicant was questioned to provide his show-cause notice to the proposed draft assessment via department enrolled e-filing account on the basis that prior to the expiry of this duration provided to furnish these answers to the mentioned show cause notice/draft assessment, the respondent/ assessing officer passed the impugned assessment order. The petitioner confronted that he can not file a reply or objection to the mentioned show-cause-notice because of the technical issues in the income tax filing portal of the Department.
Justice Md. Nizamuddin sees that the impugned assessment order on 30th March 2022, would be passed prior to the expiry of the time made by the assessing officer to the applicant to furnish an answer to the mentioned show-cause notice concerning the draft assessment question and for the technical errors in the portal of the department through which the council can not furnish the mentioned objection, the same order would not be sustained in the provision and that is kept aside and the case is remanded back to the assessing officer related to issue a new assessment order as per the law post to providing the opportunity to the applicant to furnish the answer to the mentioned show-cause notice on 29th March 2022 that would be furnished by the applicant in 7 days from the date and will pass a cause and speaking order and through learning the law of natural justice.
