9911796707
TMI Blog2024 (5) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the opinion that the time granted for submitting reply to the petitioner is extremely short, and when there was no undue delay on the part of the petitioner in submitting the reply and it had submitted the reply on the date fixed i.e. 24.03.2024, though sometime after 15:45 p.m. the same ought not to have been ignored by respondent no. 2 and, the impugned order could not have been passed by him. Therefore, the counsel for the Department was asked to ascertain response of respondent no. 2 and matter was posted for today. Thus matter is remitted back to respondent no. 2 to consider the reply submitted by the petitioner on 24.03.2024 and 25.03.2024 to the show-cause notice dt. 20.03.2024 and then pass a reasoned order in accordance with l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e e-filing portal and restricted the petitioner to file the response; that on 24.03.2024 at 11:39 p.m., response/submission to the show-cause notice was submitted to the National Faceless Assessment Centre by the petitioner through e-mail, which was reiterated in a subsequent e-mail sent on the following day i.e. 25.03.2024 as a reminder, stating specifically that the Income Tax portal was closed, and the same was transferred by the National Faceless Assessment Centre to the concerned Assessing Officer. 7. On 27.03.2024, respondent no. 2, without considering the reply/submission tendered by the petitioner, had passed an order under Sections 143(3) read with Section 144B of the Act. 8. Assailing the same, this Writ petition is filed. 9. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to the petitioner had not been granted by respondent no. 2 in the show-cause notice dt. 20.03.2024 to reply to the same and, since there is no undue delay on the part of the petitioner in submitting its reply, which admittedly it did on 24.03.2024, the impugned order dt. 27.03.2024 passed by respondent no. 2 is set aside, and the matter is remitted back to respondent no. 2 to consider the reply submitted by the petitioner on 24.03.2024 and 25.03.2024 to the show-cause notice dt. 20.03.2024 and then pass a reasoned order in accordance with law and communicate the same to the petitioner. The petitioner may also be afforded an opportunity of being heard by respondent no. 2. 14. The Writ petition is allowed as above. No costs. 15. Pending mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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