Court sets aside 2018-19 tax assessment due to technical glitches, emphasizing fair opportunity for petitioner

The Court set aside the income tax assessment order for the year 2018-19 due to technical glitches preventing the petitioner from uploading documents, leading to a violation of natural justice principles. The matter was remitted back to the respondents for reconsideration, emphasizing the importance of providing the petitioner with a fair opportunity to respond before finalizing the assessment.

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Issues:
1. Petition seeking Writ of Certiorarified Mandamus to quash an illegal order in Income Tax assessment for the year 2018-19.
2. Technical glitches preventing petitioner from uploading documents for assessment.
3. Allegation of violation of principles of natural justice due to assessment order being passed without petitioner's reply.
4. Dispute regarding functioning of web portal for document submission.

Analysis:
1. The petitioner sought a Writ of Certiorarified Mandamus to challenge an order in the Income Tax assessment for the year 2018-19. The petitioner, under the Faceless Assessment Scheme, faced technical glitches preventing the uploading of necessary documents through the web portal within the stipulated time frame, despite sincere attempts. The petitioner communicated this issue to the Revenue, who acknowledged the problem and advised uploading once the system resumed operation.

2. The Revenue contended that the web portal was functional from July 2021, suggesting the petitioner could have uploaded documents then. However, the petitioner maintained that technical issues persisted until September 2021. The Court noted the admission by the Revenue that the portal was non-functional on the last date for the petitioner to reply, as confirmed by a communication dated 12.06.2021.

3. The Court found that even if the portal started working in September 2021, the exact date without glitches was uncertain. The assessment order passed on 14.07.2021 without waiting for the petitioner's reply post-portal functionality was deemed a violation of natural justice principles. Consequently, the Court set aside the impugned order, emphasizing the importance of providing the petitioner with a fair opportunity to respond before finalizing the assessment.

4. As a result, the Court disposed of the writ petition by remitting the matter back to the respondents for reconsideration. The respondents were directed to issue a fresh notice to the petitioner, allowing time for a reply through the E-assessment system or other means. The Court emphasized the necessity of granting the petitioner an opportunity to respond and submit documents before proceeding with the assessment and passing a final order.

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