Court sets aside order under Section 148 IT Act, grants time to respond, ensuring right to be heard

The court set aside the impugned order and notice issued under Section 148 of the Income Tax Act, 1961, due to the petitioner's inability to access e-mails, granting her 15 days to file a necessary reply to the show cause notice. The authorities were directed to consider her response before further action, ensuring the petitioner's right to be heard and addressing the injustice caused by her computer illiteracy in receiving and responding to the notices.

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Issues:
1. Service of notices through e-mail to the petitioner.
2. Petitioner's inability to access e-mails due to computer illiteracy.
3. Consequences of not replying to the show cause notice.
4. Lack of opportunity for the petitioner to present her case.
5. Justification for setting aside the impugned order and notice.

Analysis:

1. The judgment revolves around the service of notices to the petitioner through e-mail regarding the non-filing of income tax returns by her deceased husband for the assessment year 2015-2016. The petitioner, being the wife of the deceased, claimed that she did not receive the notices physically as she was not computer literate and could not access the e-mails sent by the authorities.

2. The petitioner contended that her computer illiteracy prevented her from opening and accessing the e-mails, leading to an injustice as she could not reply to the show cause notice issued under Section 148A of the Income Tax Act, 1961. Despite the respondent's argument that it was the petitioner's obligation to respond to the e-mails, it was acknowledged that the e-mails might have been overlooked by the petitioner, possibly being redirected to spam.

3. The judgment highlighted the consequences faced by the petitioner due to her inability to access the notices, emphasizing that she had not been heard in this matter. The court acknowledged the petitioner's predicament and the fact that she was deprived of the opportunity to present her case before the authorities, which could have resulted in an unjust outcome.

4. In light of the peculiar circumstances and to serve the interest of justice, the court set aside the impugned order and notice issued under Section 148 of the Income Tax Act, 1961. The petitioner was granted 15 days to file a necessary reply to the show cause notice, and the authorities were directed to consider her response in accordance with the law before passing any further orders, thereby disposing of the writ petition.

5. The judgment focused on addressing the petitioner's predicament arising from her computer illiteracy and the inadvertent non-receipt of e-mails, ensuring that she is given a fair opportunity to respond to the show cause notice and present her case effectively before the authorities.

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