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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 ..... ndents. (V.C.) ORDER : 1. Petitioner is impugning the assessment order dated 8th July 2021 on the grounds that the same has been passed in breach of the principles of natural justice. 2. It is petitioner's case that on 5th July 2021 on which date it could access for the first time its e-proceedings folder on the new income tax portal which to everybody's knowledge was having too many glitches, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act and raising demand of Rs. 4,71,45,810/-. Petitioner states that the assessment order 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. Petitioner, of course, is also raising grievance that even per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a technical glitch, in our view, it is a fit case to set aside the assessment order and remand the matter for de novo consideration. Accordingly, the assessment order and consequential demand notice dated 8th July 2021 under Section 156 and notice of penalty also dated 8th July 2021 issued under Section 271(1)(c) of the Act are set aside and remanded for de novo consideration. 5. If petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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