Case Law Details
Shapoorji Pallonji Solar Holdings Private Limited Vs ITO (Madras High Court)
The Madras High Court addressed a writ petition challenging an order issued by the respondent, the Income Tax Officer (ITO), on May 25, 2023. The petitioner contested the order on the grounds that the request for an adjournment was not considered.
The petitioner had filed an appeal with the ITO to challenge the assessment order issued by the Assessing Officer. The appeal was related to the disallowance of various expenses amounting to Rs. 26,16,176/- as per the assessment order dated December 22, 2018. The petitioner submitted the appeal on January 23, 2019. However, the petitioner received a notice on May 10, 2023, under Section 250 of the Income Tax Act. This notice instructed the petitioner to electronically provide written submissions along with supporting documents for the appeal by May 17, 2023.
In response to this notice, the petitioner made an adjournment request through the e-Filing portal of the respondent’s department on May 16, 2023. In the adjournment request, the petitioner indicated that they needed 15 to 20 days to gather specific documents. However, the ITO passed the impugned order on May 25, 2023, without considering the adjournment request submitted by the petitioner.
Detailed Analysis: The crux of the matter revolved around the petitioner’s adjournment request. The respondent’s order stated that the petitioner had failed to respond to the Department’s email communication dated May 10, 2023. The petitioner, in response, presented a screenshot of the adjournment request made on May 16, 2023, through the e-Filing portal of the respondent’s department.
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