2024 (1) TMI 315 - HC - Income Tax

Validity of order u/s 144 r.w.s.144B - notice issued under Section 143(2) of the Act was not served on him - HELD THAT - As conceded before us that the assessment order was not available on the designated portal. It was his submission that this situation may have occurred because of a technical glitch. It is in these circumstances that Mr Chandra was requested to return with appropriate instructions in the matter. Respondent/revenue, says that he has received instructions. It is conceded that the assessment order was not available on the designated portal, contrary to the assertion made on the previous occasion. Given this position, the impugned assessment order, dated 30.08.2022, is set aside. The concerned AO is directed to activate the designated portal so that the petitioner/assessee and/or his authorized representative can upload replies to the notice been issued in the matter.

Summary

Issues involved:
The issues involved in this case are the non-service of notice under Section 143(2) of the Income-tax Act, 1961, and the unavailability of the assessment order on the designated portal for Assessment Year (AY) 2020-21.

Non-Service of Notice under Section 143(2):
The petitioner/assessee contended that the notice issued under Section 143(2) was not served on him as it was directed to the e-mail address of the erstwhile Chartered Accountant, whose services had been terminated. The return of income filed by the petitioner correctly reflected his e-mail address, indicating that the notice was not addressed to the correct e-mail addresses. The petitioner remained unaware of the notice issued to him, leading to the principal grievance in this matter.

Availability of Assessment Order on Designated Portal:
The petitioner/assessee also raised a grievance that the assessment order was not available on the designated portal, while the respondent/revenue claimed that the computation sheet was accessible on the portal. During the hearing, it was revealed that the assessment order was not uploaded on the portal, and there were discrepancies in the availability of different documents related to the assessment order.

Court's Decision:
The High Court acknowledged the issues raised by the petitioner and directed the concerned Assessing Officer (AO) to activate the designated portal so that the petitioner or his authorized representative could upload replies to the notice issued in the matter. The impugned assessment order dated 30.08.2022 was set aside due to its unavailability on the portal. The Court made it clear that all defenses would remain open to the petitioner, ultimately disposing of the writ petition and the interlocutory application in the aforementioned terms.