9911796707
TMI Blog2024 (10) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Petitioner, at the time of personal hearing since those are yet to be uploaded in the web portal. Petitioner submitted that now the Petitioner is ready to upload the documents in the web portal as sought for by the Respondents and seeks three months time. This Court is inclined to set aside the impugned Assessment Orders. Accordingly, this Court passes the following order: (i) The orders impugned herein are set aside and the matters are remanded back to the authority concerned. (ii) The Respondents concerned shall take steps to open/activate the Department Portal within a period of three months from the date of receipt of a copy of this order. (iii) The Petitioner is directed to upload the documents sought for by the Respondents wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions by setting aside the assessment order dated 14.03.2023 and remanded the matter back to the 1st Respondent and directed the Petitioner to submit the necessary documents manually before the 1st Respondent. The operative portion of the said order is extracted hereunder: 7. The learned Senior standing counsel (Income Tax) appearing for the respondents submitted that there is statute provided for personal hearing through video conferencing or physically, however, the petitioner submitted reply for the show cause notices and after considering the petitioner's reply only impugned orders were passed. Further, the petitioner claim that it has to produce voluminous documents, before the Authority and hence, personal hearing through video con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023 and 04.01.2024 were issued to the Petitioner and the Petitioner also submitted its reply on 12.12.2023 and 11.01.2024. But without considering the same, again a show cause notice dated 12.02.2024 was issued followed by the impugned order dated 12.02.2024 was passed by the 2nd Respondent. Challenging the same, the present Writ Petitions came to be filed. 2. The learned counsel for the Petitioners would submit that as directed by this Court when the petitioner appeared for personal hearing before the Assessing Officer during the sitting at Chennai, the said authority had stated that they will accept the documents only if it is uploaded. He further submitted that the documents submitted manually have not been considered by the said autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Petitioner, this Court is inclined to set aside the impugned Assessment Orders. Accordingly, this Court passes the following order: (i) The orders impugned herein are set aside and the matters are remanded back to the authority concerned. (ii) The Respondents concerned shall take steps to open/activate the Department Portal within a period of three months from the date of receipt of a copy of this order. (iii) The Petitioner is directed to upload the documents sought for by the Respondents within a period of three months from the date of activation of the Department Portal. (iii) On uploading of such documents by the Petitioner, the respondent concerned shall consider the same and issue a 14 days clear notice by fixing the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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