Deptt. remanded case back as tax payer was unable to opt for hearing due to portal glitch

R.R. International Vs Assessment Unit (Madras High Court) Conclusion: Court had conditionally remanded an income tax assessment order after the petitioner was unable to opt for a personal hearing due to a technical glitch in the e-filing portal. Denial of a hearing due to system failure constituted a violation of the principles of natural justice. Held: Assessee-firm had challenged the assessment order passed under Section 143(3) read with Section 144B for the Assessment Year 2022-23. Assessee contended that although it had submitted replies to the show cause notices issued on 20.03.2024 and ...