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TMI Blog2021 (9) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... rder has been passed without taking into consideration the issues faced by the taxpayers with the new e-filing portal of the Income Tax Department and without taking into consideration that the e-portal mentioned the response date was 21st July 2021 - HELD THAT:- As respondents themselves have admitted that there was a technical glitch, in our view, it is a fit case to set aside the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... folder on the new income tax portal which to everybody s knowledge was having too many glitches, petitioner found that a show cause notice dated 10 th June 2021 under Section 142(1) had been issued to petitioner. According to petitioner, portal mentioned that the response due date for the show cause notice was 21st July 2021. A snapshot of the e-filing home page which has been annexed as part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned the response date was 21st July 2021. Petitioner, of course, is also raising grievance that even personal hearing has not been granted. 3. In the affidavit in reply, it says final show cause notice was issued through system on 10th June 2021 fixing hearing date on 14th June 2021, but respondents admit that on its screen the response date is shown as 21st July 2021 but as respondents w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 issued under Section 271(1)(c) of the Act are set aside and remanded for de novo consideration. 5. If petitioner has already not filed its response, it may do so within a period of two weeks from today, failing which respondents may go ahead and pass assessment order based on material available in its records. Respondents shall also give a personal hearing as per the rules, if so requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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