2024 (12) TMI 771

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.... SENIOR COUNSEL FOR SRI. TATA KRISHNA, ADVOCATE FOR THE RESPONDENT: SRI.M.DILIP, ADVOCATE ORDER In this petition the petitioner seeks for quashing of the impugned order at Annexure A dated 31.12.2023 and consequent demand notice at Annexure B dated 31.12.2023 and for other reliefs. 2. Heard learned Senior counsel for the petitioner and learned counsel for respondent and perused the material o....

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....olution Panel (for short 'the DRP') and requested to keep the demand and penalty proceedings in abeyance till disposal of the said application. Accordingly, the petitioner filed an application under Section 35-A of the I.T. Act on 29.12.2023 manually before the DRP as well as the jurisdictional Assessing Officer. However, on account of technical glitch in ITBA portal for the assessment year 2021-2....

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....Per contra, learned counsel for the respondent submits that since the petitioner had not e-filed acknowledged copy of the application in Form No. 35-A, respondent was left with no other option but to pass the impugned order, which does not warrant interference in the present petition. 6. A perusal of the material on record will indicate that on 29.12.2023 itself, the petitioner filed an applicati....

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....ER (i) Petition is hereby allowed. (ii) The impugned order at Annexure A dated 31.12.2023 and consequent demand notice at Annexure B dated 31.12.2023 are hereby set aside. (iii) The matter is remitted back to the Dispute Resolution Panel (DRP) for reconsideration of the claim of the petitioner afresh in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit ....