2022 (2) TMI 821

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....pursuant to remand order of the Tribunal dated 18.12.2019. It is the specific case of the petitioner that a notice dated 23.08.2021 was issued to the petitioner under Section 142(1) which called upon the petitioner to furnish certain details to which the petitioner replied on the following date on 26.08.2021 and expressed his inability to upload information as the website of the department was not functioning since 01.06.2021 and it was very difficult to even to log into the site and also very difficult to upload all the details called for. 2.The case of the petitioner is that even as on 24.08.2021 the petitioner was unable to locate the website of the department and therefore requested time till the mal-function in the website of the re....

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.... given by the department and since the petitioner failed to comply with the requirements, the impugned order has been passed. 6.He submits that the writ petition is not a bona-fide and lacks of merits inasmuch as the petitioner has an alternate remedy by way of an Appeal before the Appellate Commissioner and therefore prays that the writ petition is liable to be dismissed. 7.Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents and perused the documents filed in support of the petitioner. 8.The facts are not in dispute that the petitioner has expressed his inability in uploading the information pursuant to the 3rd notice dated 23.08.2021 issued under Section 142(1) of the Income Ta....