9911796707
TMI Blog2022 (1) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary documents for the purpose of establishing the claim of the petitioner had not been made available by the petitioner and consequently, his claim could not be considered - HELD THAT:- Though several contentions have been urged by both the sides in support of their respective claim, a perusal of the aforesaid representation dated 27.08.2021 at Annexure-E2 as well as the impugned assessment order dated 24.09.2021 will indicate that respondent No.1 has proceeded on the premise that the petitioner had not furnished/uploaded the relevant information/documents prior to passing of the impugned order. Under these circumstances, in view of the specific assertion on the part of the petitioner that he could not upload/furnish the relevant infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restrictions/constraints, petitioner was unable to upload the information in relation to all aspects of the matter and accordingly, the petitioner could not provide the information/documents as sought for by the respondent No.1. 3. It is the grievance of the petitioner that since the information/documents could not be uploaded/furnished by the petitioner to respondent No.1 by uploading the same on the portal/website of the department, respondent No.1 has proceeded to pass the impugned order on the premise that necessary documents for the purpose of establishing the claim of the petitioner had not been made available by the petitioner and consequently, his claim could not be considered. It is submitted that if one more opportunity is gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant information/documents if one more opportunity is granted to him, in the interest of justice, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents by either uploading the same on the website/portal or by furnishing hard/physical copies of the same to the respondent No.1. 6. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned assessment order dated 24.09.2021 at Annexure-G passed by respondent No.1 is hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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