Case Law Details
Kumar Agro Products Pvt. Ltd. Vs DCIT (Bombay High Court)
The stand of the Petitioner is that even when the Petitioner was ready to upload its response to the show cause notice dated 22nd September, 2022, the Respondents failed to update their portal to reflect the extended time up to 26th September, 2022. The portal it is stated continued to reflect 24th September, 2022 as the date by which the response had to be uploaded. It is thus stated that the system did not permit the Petitioner to upload its response.
A screenshot of the portal is also placed on record, which does reflect the response date as 24th September, 2022, which in fact ought to have been reflected as 26th September, 2022. Considering the time constraints, the order of assessment thus came to be 15 WP.5328.2022 OS.doc passed on 29th September, 2022, without the response of the Petitioner. The Petitioner was thus denied an opportunity of submitting its response as also was denied an opportunity of being heard, which was otherwise to be granted even as per the show cause notice dated 22nd September, 2022. The failure on the part of the Respondents to update their official portal, cannot be permitted to result in any sort of prejudice to the Petitioner, Notwithstanding the fact that an order of assessment has been passed in gross violation of principles of natural justice.
Be that as it may, the petition is allowed. The order of assessment dated 29th September, 2022 and all consequential orders based thereupon are set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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