2022 (9) TMI 520

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....the Impugned Assessment Order dated 25.09.2021 passed by the first respondent for the Assessment Year 2009-2010 pursuant to a demand order dated 07.08.2020 of the Income Tax Appellate Tribunal in ITA No.367/Chny/2020. 3. It is the specific case of the petitioner that the Impugned Order has been passed without giving adequate opportunity to the petitioner to upload the information called for as to whether the petitioner is entitled for exemption under the Income Tax Act, 1961. 4. The learned counsel for the petitioner submits that the Income Tax Web Portal was experiencing difficulties and therefore the petitioner was unable to upload the information to substantiate the exemption for which the case was remanded back by the Tribunal by ....

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....bmitted that the objection of the petitioner, as the petitioner was unable to upload the information cannot be countenanced. 11. It is further submitted that even in the affidavit filed in support of the present writ petition, the petitioner has not stated that the petitioner was unable to upload the information. The only grievance of the petitioner appears to be that the order has been passed in a hurry without giving adequate opportunity to the petitioner. 12. The learned Senior Standing Counsel for the respondents further drew attention to notice issued under Section 142(1) of the Income Tax Act, 1961 on 20.02.2021 and another reminder issued to the petitioner on 17.08.2021 asking the petitioner to furnish the required information.....

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....hough the Income Tax Web Portal was experiencing technical glitches and is stated to be the petitioner's inability to upload the information, there are no records to substantiate the same. 18. The impugned order has been passed after the information called for by the respondent vide notice dated 20.02.2021 and the reminder notice dated 17.08.2021 were not fully complied. 19. Though these notices were issued, nothing precluded the petitioner earlier from sending the information pursuant to the direction of the Tribunal dated 07.08.2021. 20. Considering the above, I do not find any merits in this Writ Petition. Therefore this writ petition is liable to be dismissed. Liberty is however given to the petitioner to file a Statutory A....