Court sets aside assessment order due to technical glitches, grants petitioner another chance for review

The Court set aside the assessment order due to technical glitches preventing the petitioner from uploading necessary information, remitting the matter for reconsideration by respondent No.1. The petitioner was granted another opportunity to provide the required documents either online or in physical form, with the Court emphasizing fairness and impartiality in the proceedings. The Court directed a fresh review, allowing for a hearing and instructing respondent No.1 to conclude the matter in compliance with the law, while keeping all contentions open without expressing any opinion on them.

---

---

Issues:
Petition seeking quashing of assessment order due to technical glitches in uploading information/documents.

Analysis:
The petitioner sought the quashing of an assessment order dated 24.09.2021 passed by respondent No.1, citing technical issues in uploading information onto the department's portal. The petitioner highlighted that due to glitches and constraints, certain information was not uploaded, leading to the passing of the impugned order. The petitioner requested another opportunity to provide the necessary documents either through online upload or physical copies. The respondents argued that since the relevant information was not uploaded before the order, there was no option but to pass it. Despite the contentions from both sides, the Court observed that the petitioner's inability to furnish the documents prior to the order was due to technical issues. Consequently, the Court set aside the impugned order and remitted the matter back to respondent No.1 for reconsideration, allowing the petitioner to provide the required information either online or in physical form.

The Court acknowledged the specific assertion by the petitioner regarding the technical glitches preventing the uploading of documents. In the interest of justice, the Court deemed it appropriate to grant the petitioner another opportunity to furnish the necessary information/documents. The Court directed respondent No.1 to reconsider the matter afresh after the petitioner provides the relevant documents either by uploading them online or submitting physical copies. The order allowed for a hearing for the petitioner and instructed respondent No.1 to conclude the proceedings in accordance with the law. It was also noted that all rival contentions were kept open, and no opinion was expressed on them, ensuring fairness and impartiality in the process.

---