Portal communication dispute leads to fresh tax consideration, with assessee allowed to reply and a reasoned order directed.

The impugned order was treated as the final notice because there was a dispute over whether it had been properly communicated on the assessee portal and whether the assessee had been able to respond effectively within limitation. The Court also noted controversy over whether the assessee's replies and annexures were placed before the assessing officer. As no useful purpose would be served by keeping the petition pending or directing recourse to the statutory remedy, and since the disputed amount had already been deposited with no outstanding demand remaining, the writ petition was disposed of with directions for fresh consideration. The assessee was allowed to file a written reply within two weeks, after which the assessing officer was to issue fresh notice with at least fifteen days' clear time and pass a reasoned speaking order within one month.

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Issues: Whether the impugned order had been duly communicated on the assessee portal, whether the petitioner had been deprived of an effective opportunity to challenge it within limitation, and whether the writ petition should be kept pending or disposed of with directions for fresh consideration.

Analysis: The order records a dispute on whether the impugned order appeared under the correct portal tab and whether the petitioner had therefore been unable to seek timely remedy. It also notes a continuing controversy on whether the replies and annexures filed by the assessee were made available to and considered by the assessing officer. In view of these circumstances, the Court found no useful purpose in keeping the petition pending or relegating the petitioner to the statutory remedy, especially since the disputed amount stood deposited and no outstanding demand remained.

Outcome: The writ petition was disposed of with a direction permitting the assessee to treat the impugned order as the final notice and file a written reply within two weeks, followed by a fresh notice by the assessing officer with at least fifteen days' clear notice and a reasoned speaking order within one month thereafter.

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