Writ petition challenging Assessment Order dismissed for lack of merit. Liberty granted to file Statutory Appeal within 30 days.

The court dismissed the writ petition challenging the Impugned Assessment Order for Assessment Year 2009-2010, citing lack of merit in the petitioner's claims. The petitioner was granted the liberty to file a Statutory Appeal before the Appellate Commissioner within thirty days. The court emphasized the petitioner's prior opportunities to provide required information for tax exemption, highlighting the importance of timely compliance with tax obligations and the availability of statutory appeal remedies for addressing grievances.

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Issues:
Challenge to Impugned Assessment Order for Assessment Year 2009-2010 due to lack of opportunity to upload required information for tax exemption under Income Tax Act, 1961.

Analysis:

1. Opportunity to Upload Information:
The petitioner challenged the Impugned Assessment Order dated 25.09.2021, claiming inadequate opportunity to upload necessary information for tax exemption. The petitioner cited technical glitches on the Income Tax Web Portal as the reason for non-compliance despite efforts to notify the authorities.

2. Respondent's Submission:
The Senior Standing Counsel for the respondents argued that the technical issues were resolved by July and August 2021, and the petitioner's inability to upload information cannot be justified. The respondent highlighted that the petitioner did not mention this issue in the affidavit, suggesting that the main grievance was the hurried passing of the order.

3. Principles of Natural Justice:
The Senior Standing Counsel pointed out notices issued under Section 142(1) of the Income Tax Act, 1961, emphasizing that the petitioner had prior opportunities to provide the required information. The respondent contended that there was no violation of Principles of Natural Justice and that the petitioner's claim for exemption lacked substantiation.

4. Alternate Remedy:
Moreover, the respondents argued that the petitioner had an alternate, more efficacious remedy available, indicating that the writ petition should be dismissed on this ground as well. The Senior Standing Counsel highlighted the dispute's relevance to the Assessment Year 2009-2010 as an additional reason for dismissal.

5. Judicial Decision:
In the final judgment, the court dismissed the writ petition, stating that there were no merits to support the petitioner's claims. The petitioner was granted liberty to file a Statutory Appeal before the Appellate Commissioner within thirty days. Additionally, the petitioner could seek a stay on recovery proceedings under Section 220(6) of the Income Tax Act, 1961, with considerations for the petitioner's previous inability to upload information promptly.

6. Conclusion:
The court's decision emphasized that the petitioner had sufficient opportunities to provide the necessary documentation for tax exemption, and the technical issues on the Income Tax Web Portal did not absolve the petitioner of this responsibility. The judgment highlighted the importance of timely compliance with tax requirements and the availability of statutory appeal mechanisms for addressing grievances.

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