2025 (7) TMI 390

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....nt : Mr. A.P. Srinivas, Sr. St counsel ORDER The writ petition has been filed challenging the impugned assessment order dated 17.02.2025 and the impugned rejection order dated 18.03.2025 passed by the respondent. 2. The learned counsel appearing for the petitioner would submit that in the present case, the show cause notice was issued by the respondent on 27.11.2024. At the time of filing....

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....grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order. 4. In reply, the learned Senior Standing counsel appearing for the respondents would fairly submit that in this case, the reply was sent by the petitioner vide email instead of uploading the same in the portal and hence, the same was not at all considered by the respondent whi....

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....ilable on record. 7. In this case, it is clear that the reply was sent by the petitioner, vide email, instead of uploading the same in the portal and hence, the said reply was not considered by the Assessing Officer while passing the impugned assessment order. Aggrieved over the same, a rectification application was filed by the petitioner and the same was also dismissed vide the rejection orde....

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....d by the respondent. Accordingly, this Court passes the following order: i) The impugned assessment order dated 17.02.2025 are hereby set aside and the matter is remanded back to the Assessing Officer for reconsideration and to pass fresh assessment order. ii) The petitioner is directed to either file the reply physically or upload it through the portal within a period of 3 weeks....