Court Quashes Assessment Order for 2014-2015 Due to Technical Challenges

The Assessment Order for the Assessment Year 2014-2015 was challenged by the petitioner due to difficulties in accessing online platforms to participate in the proceedings. The Court acknowledged the genuine technical challenges faced by the petitioner and, under Article 226 of the Constitution of India, quashed the Assessment Order. The case was remitted back to the respondents for the petitioner to upload the required returns, following the procedure outlined in a Supreme Court decision. The respondents were directed to assist the petitioner in uploading documents within thirty days, and the Writ Petition was disposed of without costs.

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Issues:
The petitioner challenged the Assessment Order for the Assessment Year 2014-2015, contending that the notice under Section 148 of the Income Tax Act was manually served, hindering their ability to participate in the proceedings and file necessary documents.

Details:
The petitioner had difficulty accessing the internet facility to reset the password for filing a reply and uploading returns in response to the notice under Section 148 of the IT Act. Despite efforts to reset the password, it was only successfully done after the Assessment Order had been passed.

The petitioner, a non-profit organization, sought an opportunity to participate in the proceedings afresh due to the technical challenges faced in accessing the required online platforms.

The Court acknowledged the genuine difficulty faced by the petitioner in accessing the internet for filing necessary documents, leading to their inability to participate in the proceedings prior to the Assessment Order being issued.

In light of the delayed password reset and the circumstances surrounding the petitioner's inability to engage in the proceedings, the Court exercised discretion under Article 226 of the Constitution of India. The Assessment Order was quashed, and the case was remitted back to the respondents for the petitioner to upload the required returns.

The Court directed the respondents to follow the procedure outlined in the decision of the Hon'ble Supreme Court in G.K.N.Driveshafts (India) Ltd. Vs. Income Tax Officer and Others, to address any objections from the petitioner regarding the assessment for the relevant year.

The respondents were instructed to facilitate the petitioner in uploading the necessary documents within thirty days of receiving a copy of the Court's order, and the Writ Petition was disposed of with no costs incurred.

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