Court sets aside assessment orders for 2018-19 due to technical glitch, grants petitioner another chance for fair assessment.

The challenge to the validity of the draft assessment order and assessment order for the assessment year 2018-19 was disposed of by the Court. Due to a technical glitch hindering document submission, both orders were set aside. The petitioner was granted another opportunity to provide necessary details for assessment proceedings. The Court emphasized the importance of ensuring a fair opportunity for the petitioner in presenting their case.

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Issues: Challenge to validity of draft assessment order and assessment order for the assessment year 2018-19.

In this case, the petitioner challenged the validity of the draft assessment order and assessment order for the assessment year 2018-19. The draft assessment order under Section 144-C of the Income Tax Act raised concerns regarding the unexplained sundry creditors. The Assessing Officer noted that the assessee did not provide the list of sundry creditors promptly, leaving insufficient time for verification. The Authority proceeded to reject the explanation regarding the identity of the creditors based on this. The petitioner argued that the material was available but due to a technical glitch in the portal, the documents were not accessible to the Assessing Officer. The petitioner requested another opportunity to explain the sundry creditors due to this technical issue.

The learned counsel for the revenue acknowledged the technical glitch mentioned by the petitioner. Considering the technical difficulties faced by the petitioner in uploading documents, the Court decided to set aside both the draft assessment order and the assessment order. The Court directed that the petitioner should be given another chance to provide necessary details and material to the Authorities. Once the material is submitted, the Assessing Officer can proceed with the assessment proceedings. As a result, the draft assessment order and the assessment order were both set aside, and the matter was remitted for completion of the assessment proceedings afresh, ensuring the petitioner is given a fair opportunity as per the law.

In conclusion, the petition challenging the validity of the draft assessment order and assessment order for the assessment year 2018-19 was disposed of accordingly. The Court's decision focused on addressing the technical glitch that hindered the submission of necessary documents, emphasizing the importance of affording the petitioner a fair opportunity to present their case in the assessment proceedings.

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