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TMI Blog2020 (7) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... have been undertaken, owing to certain technical problems i.e, the functionality of the Department. However vide impugned communication dated 5-7-2019 Ext.P5, same has been rejected in a most sketchy and mechanical manner. Even the order do not disclose affording of any other opportunity of hearing. Petitioner cannot be relegated to alternate remedy as the order prima facie is without jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The return of income for the assessment year 2018-19 has to be filed on or before 31-10-2019. However, as per the circular dated 27-2-2019 of the Central Board of Direct Tax, time to file return was extended upto 28-2-2020. Petitioner filed the returns within the aforementioned provisions of the circular however received the assessment on 29-6-2019. Petitioner filed a rectification application dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on with regard to the maintainability of this writ petition in view of the alternative remedy available, and urges this Court for dismissal of this writ petition. 4. I have heard learned counsel for the parties and appraised the paper books and find some force and merit in the submission of Sri.Anil D.Nair. 5. The communication Ext.P5 dated 29-1-2020 and order impugned Ext.P7 dated 5-6-2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed only when the functionality for AY 2018-19 is available in the system. EXT.P7: Grievance Raised: WE HAVE RECEIVED DEMAND ORDER UNDER SECTION 154 STATING THAT, THE DEDUCTION UNDER SECTION 80P WILL NOT BE AVAILABLE SINCE THE RETURN IS FILED AFTER DUE DATE. BUT, WE HAVE FILED THE ORIGINAL RETURN BEFORE THE DUE DATE EXTENDED FOR THE SATE OF KERALA. The resolution for your grievance applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Accordingly, impugned order Ext.P7 dated 5-6-2020 is quashed and matter is remitted to 1strespondent to decide the rectification application Ext.P6 afresh, in accordance with law, after affording an opportunity of being heard to the petitioner. Let this exercise be undertaken within a period of two months from the date of receipt of a certified copy of the judgment. Till such time, no coerciv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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