2024 (1) TMI 315

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....O) under Section 144 read with Section 144B of the Income-tax Act, 1961 [in short, "the Act"] concerning Assessment Year (AY) 2020-21. 2. The principal grievance of the petitioner/assessee is that notice, dated 29.06.2021, issued under Section 143(2) of the Act was not served on him. 3. It was contended that notice was directed to the e-mail address of the erstwhile Chartered Accountant (CA) of the petitioner/assessee, whose services had been done away with. It is contended that the return of income (ROI) filed by the petitioner qua the aforementioned AY i.e. AY 2020-21, on 15.02.2021, reflected the correct e-mail address of the petitioner/assessee. 4. In other words, the submission is that the aforementioned notice, under Section ....

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....ment order is not available on the designated portal. 5.1 It is submitted that the [sic] since the portal is still open, it is indicative of the fact that the assessment order was not uploaded as claimed. 6. On being queried on how the petitioner got a hold of the order, Mr Gulati says that the petitioner obtained the order after he approached the Assessing Officer (AO). 7. Mr Shlok Chandra, learned senior standing counsel who appears on behalf of the respondent/revenue, will return with instructions as to the correctness of the assertion made before us by Mr Gulati." 2. The record shows that on the next date of hearing, i.e., 30.10.2023, the respondent/revenue was granted an extension of time to seek ins....

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....eason that the petitioner/assessee remained unaware of the notice issued under Section 143(2) of the Act. 8. Mr Gulati has also submitted that since the ROI was filed before the date on which notice under Section 143(2) of the Act was issued, the respondent/revenue cannot feign ignorance of the updated e-mail addresses of the petitioner/assessee. 8.1 Furthermore, Mr Gulati, in the course of the hearing, emphasized that even today, the assessment order was not available on the designated portal. 8.2 Given this submission, we had requested learned counsel for the parties to ascertain, during lunch recess, the position about the availability of the assessment order on the portal and thereafter, report to the Court th....