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TMI Blog2024 (1) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... er was not available on the designated portal, contrary to the assertion made on the previous occasion. Given this position, the impugned assessment order, dated 30.08.2022, is set aside. The concerned AO is directed to activate the designated portal so that the petitioner/assessee and/or his authorized representative can upload replies to the notice been issued in the matter. - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MR JUSTICE GIRISH KATHPALIA For the Petitioner Through: Mr Nitin Gulati with Mr Ashok Sikka, Mr Anurag Rajput, Ms Reena Gandhi, Mr Dhruv Bhardwaj and Mr Hardik Saxena, Advocates. For the Respondent Through: Mr Ujjwal Jain, Advocate for Mr Shlok Chandra, Sr. Standing Counsel. RAJIV SHAKDHER, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e designated portal during the lunch recess and report to the Court as to whether the assessment order was available on the designated portal. 6.2 For convenience, the relevant parts of the order dated 13.12.2023 are set forth hereafter: 1. On 22.09.2023, when the above-captioned matter was listed before the Court, the broad contours of the issue raised in the matter were recorded. For convenience, the relevant parts of the said order are extracted hereafter: 2. This petition concerns Assessment Year (AY) 2020-21. 3. The petitioner, inter alia, seeks to assail the assessment order dated 30.08.2022. 4. Mr Nitin Gulati, who appears on behalf of the petitioner/assessee, says that the petitioner/assessee was not served w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l address that was not reflected in the ROI. 4.1 Concededly, the e-mail address to which the said notice was directed was the following: [email protected] 5. As would be evident from the extract of the order passed in the instant matter on the first date, i.e., 22.09.2023, the assessment order was passed on 30.08.2022. 6. It has been the contention of the petitioner/assessee right from the first date that he was not served with a notice before the assessment order was framed. 7. On being queried, Mr Nitin Gulati, counsel who appears on behalf of the petitioner/assessee, says that the notice, dated 29.06.2021, was sent to the Chartered Accountant (CA) engaged by the petitioner/assessee at a point in time much ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with instructions as to why the assessment order is not available on the designated portal. 7. Mr Shlok Chandra, learned senior standing counsel, conceded before us that the assessment order was not available on the designated portal. It was his submission that this situation may have occurred because of a technical glitch. It is in these circumstances that Mr Chandra was requested to return with appropriate instructions in the matter. 8. Mr Ujjwal Jain, learned counsel, who appears on behalf of the respondent/revenue, says that he has received instructions. It is conceded that the assessment order was not available on the designated portal, contrary to the assertion made on the previous occasion. 9. Given this position, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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