Assessment Order Overturned: Portal Access Issues & Lack of Notice Service Under Income-tax Act, 1961 Addressed.

The HC set aside the impugned assessment order dated 30.08.2022 due to its unavailability on the designated portal and issues with the non-service of notice under Section 143(2) of the Income-tax Act, 1961. The court directed the Assessing Officer to activate the designated portal, allowing the petitioner or authorized representative to upload replies to the notice. All defenses remain open to the petitioner, and the writ petition and interlocutory application were disposed of accordingly.

---

---

Issues involved:
The issues involved in this case are the non-service of notice under Section 143(2) of the Income-tax Act, 1961, and the unavailability of the assessment order on the designated portal for Assessment Year (AY) 2020-21.

Non-Service of Notice under Section 143(2):
The petitioner/assessee contended that the notice issued under Section 143(2) was not served on him as it was directed to the e-mail address of the erstwhile Chartered Accountant, whose services had been terminated. The return of income filed by the petitioner correctly reflected his e-mail address, indicating that the notice was not addressed to the correct e-mail addresses. The petitioner remained unaware of the notice issued to him, leading to the principal grievance in this matter.

Availability of Assessment Order on Designated Portal:
The petitioner/assessee also raised a grievance that the assessment order was not available on the designated portal, while the respondent/revenue claimed that the computation sheet was accessible on the portal. During the hearing, it was revealed that the assessment order was not uploaded on the portal, and there were discrepancies in the availability of different documents related to the assessment order.

Court's Decision:
The High Court acknowledged the issues raised by the petitioner and directed the concerned Assessing Officer (AO) to activate the designated portal so that the petitioner or his authorized representative could upload replies to the notice issued in the matter. The impugned assessment order dated 30.08.2022 was set aside due to its unavailability on the portal. The Court made it clear that all defenses would remain open to the petitioner, ultimately disposing of the writ petition and the interlocutory application in the aforementioned terms.

---