Tax Assessment Orders Overturned; Case Remanded for Review with Online Document Submission and Virtual Hearing.

The HC set aside the impugned assessment orders and remanded the matters to the relevant authority. The Petitioner was granted three months to upload documents on the Department Portal, which the Respondents were directed to activate. The Respondents must then provide notice for a personal hearing via video conferencing and issue appropriate orders per the Income Tax Act. The Writ Petitions were disposed of with these directives, and connected Miscellaneous Petitions were closed, with no costs imposed.

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Issues:
Challenging impugned orders in Writ Petitions related to assessment orders for A.Y.s 2003-04 to 2006-07.

Analysis:
The Writ Petitions were filed to challenge orders dated 12.02.2024 issued by the 2nd Respondent regarding assessment orders for specific assessment years. Previously, assessment orders dated 14.03.2023 were challenged in separate Writ Petitions and remanded back to the 1st Respondent for manual document submission. Despite complying with the court's order and submitting necessary documents manually, the 2nd Respondent issued further notices demanding data already submitted. The Petitioner argued that the documents were not considered before issuing the impugned order. The Respondent contended that the faceless assessing officer had not perused the physically submitted documents, which were in Chennai. The court noted the Petitioner's readiness to upload documents and set aside the impugned assessment orders.

The Petitioner appeared for a personal hearing before the Assessing Officer in compliance with the court's direction. However, the Assessing Officer insisted on soft copies of documents, which the Petitioner had not uploaded. The Respondent argued that the faceless assessing officer could not review the physically submitted documents from Chennai, leading to the issuance of assessment orders without considering them. The Respondent assured that if the documents were uploaded, they would be duly considered.

Considering the submissions, the court found that the faceless Assessment Officer had not reviewed the documents physically submitted by the Petitioner, as they were not uploaded on the web portal. The Petitioner expressed readiness to upload the documents as required by the Respondents and requested three months to do so. Consequently, the court set aside the impugned assessment orders and remanded the matters back to the concerned authority. The Respondents were directed to activate the Department Portal within three months, and the Petitioner was instructed to upload the documents within the same period. Upon uploading, the Respondents were to provide a clear notice for a personal hearing through video conferencing, followed by passing appropriate orders expeditiously in accordance with the Income Tax Act.

In conclusion, the court disposed of the Writ Petitions with the aforementioned directions, without imposing any costs. The connected Miscellaneous Petitions were also closed as a result of the judgment.

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