TaxTMI 
TaxTMI 
2021 (7) TMI 1400
X X X X Extracts X X X X
X X X X Extracts X X X X
....2-13 in March, 2019. 2. According to the Petitioner, he received a notice under Section 274 read with Section 271 (1)(c) of I. T. Act on 25th December, 2019 via e-mail and the said notice was also uploaded on the e-filing portal account of the Petitioner. Petitioner had responded to the same through e-filing portal on 23rd January, 2020, pointing out that Petitioner had not received Assessment Order under Section 143(3) read with Section 147 of the I.T. Act nor the same had been uploaded on the e-filing portal and was therefore unable to reply to the show cause. 3. Petitioner had requested Respondent No.4 to send assessment order on the address mentioned in the letter dated 29th January, 2020 filed on 3rd February, 2020. Petitioner wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l on or before 31st January, 2020 and since the appeal had not been filed, it does not fulfill the criteria prescribed under the DTVSV Act. 5. According to Petitioner, while time limit to file appeal is 30 days from the date of communication of notice of demand under section 249(2)(b) of the I.T. Act, the benefit of the Scheme under the DTVSV Act, 2020 would be available to Petitioner as the time limit to file appeal had not expired as Petitioner had not received the assessment order despite repeated requests. 6. Mr. Gandhi, learned counsel for Petitioner, therefore, seeks intervention of this Court and urges this Court to allow the writ petition, setting aside the order rejecting application of the Petitioner in Form Nos.1 & 2 of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on'ble Bombay High Court dated 20th July, 2021 in the above mentioned case, wherein it has been asked to ascertain as to whether in the screen shot of intimation letter enclosed with affidavit in reply was accompanied by attachment of the order u/s. 143(3) read with section 147 of the Income Tax Act. 3. In this connection, it is submitted as under: On verification of the intimation letter, prima-facie no attachment appears in the enclosed screen shot of intimation letter. 4. Submitted. Yours sincerely, sd/- (Pramod D. Gangasagar) Income Tax Officer-22(1)(1), Mumbai." 9 In this context, it would be relevant to quote Section 282 of the I. T. Act which refers to service of notice under the I.T. Act as under:....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n be seen from the aforesaid discussion, Petitioner as such had suffered handicap to lodge an appeal before the specified date i.e. 31st January, 2020 for no fault of his. In the circumstances, it would emerge that Petitioner would be able to avail benefit of the term 'Appellant' under Section 2(1) (a)(ii) of the DTVSV Act. It may also be pertinent to note that in circular bearing No.9 of 2020 dated 22nd April, 2020 in its reply to Questions No. 1 and 23, it has been referred to that where any order has been passed under the I.T. Act and time limit to file appeal has not expired on 31st January, 2020, then the assessee can be very well opt for the said Scheme. The purpose and object underlying bringing in under DTVSV Act is to provide resol....