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TMI Blog2024 (5) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. Advocate with Mr. Praveen Sharma and Mr. Aditya Sood, Advocates. For the respondents: Mr. Neeraj Sharma & Mr. Ishan Kashyap, Advocates. M.S. RAMACHANDRA RAO, CHIEF JUSTICE (ORAL) The petitioner is a private limited company and engaged in the manufacturing of pharmaceuticals etc. in the name and style of "M/s Ultra Drugs Private Limited" and it is an Assessee under the Income Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p.m. on 24.03.2024. 6. On 24.03.2024, which was Sunday, the petitioner alleges that the Assessing Officer closed the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the petitioner was ready with the reply and had filed the same on the same day. i.e. 24.03.2024 at 11:39 p.m. through the National Faceless Assessment Centre, but in view of the fact the Assessing Officer had closed the e-filing portal by then on the ground that the petitioner had not submitted the reply by 15:45 p.m. on 24.04.2023, the same could not be uploaded. 10. This Court is of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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