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TMI Blog2021 (5) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner curing the deficiencies referred to in the captioned application within three days of this Court resuming its normal functioning. CM No. 16067/2021 2. Allowed, subject to just exceptions. W.P.(C) 5234/2021, CM No. 16065/2021 3. Issue notice. 3.1. Ms. Vibhooti Malhotra, who appears on advance notice, accepts service on behalf of the respondents. 3.2. In view of the order that we propose to pass, Ms. Vibhooti Malhotra says, she does not wish to file a counter-affidavit in the matter, and that she will proceed on the basis of the record presently made available with the Court. 4. The instant writ petition is directed against the assessment order dated 22.04.2021, passed by respondent no. 1, under Section 143(3) read with Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax, Circle-3, Amritsar (in short 'DCIT'). The petitioner claims that, in response to the said notices, requisite information and documents sought for were submitted, as on the earlier occasion, via the e-portal. (v) It is also averred by the petitioner that a show-cause notice, along with the draft assessment order dated 19.04.2021, was served on the petitioner by respondent no. 1, whereby, the petitioner was called upon to file its response by 23:59 hours on 21.04.2021. (vi) It is the petitioner's case that the said show cause notice was received by it via e-mail on 20.04.2021 at 03:06 hours. Since the time for compliance was short, the petitioner, it appears, filed an application via the e-portal, seeking a day's adjourn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the impugned assessment order. 5.1. This argument of Ms. Malhotra, to our minds, would have perhaps jelled with us, if the impugned assessment order was passed on 22.04.2021, albeit, after 23:59 hours. The petitioner has claimed that the objections qua the show cause notice dated 19.04.2021 were filed on 22.04.2021 at about 15:23 hours. 5.2. Therefore, without getting into the tenability of the objections on merits, in our view, the best course forward would be to set aside the impugned assessment order dated 22.04.2021, and have respondent no.1 pass a fresh assessment order after taking into account the objections filed qua the show cause notice dated 19.04.2021 on behalf of the petitioner. It is ordered accordingly. 6. The impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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