2026 (3) TMI 181

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....ST/S/144/2025-26/1083286835(1), dated 04.12.2025, passed under Section 144 r/w. Section 144 B of the Income Tax Act, 1961, for the assessment year 2017-18, together with consequential demand notice dated 04.12.2025, issued under Section 156 of the said Act. 2. It is a case of the petitioner that, the 3rd respondent passed assessment order dated 23.12.2019, under Section 144 of the Income Tax Act, 1961, in relation to the assessment year 2017-18, as the petitioner did not account for the cash deposits reflected in her account during the period from 09.11.2016 to 31.12.2016. Aggrieved by the said assessment order, the petitioner preferred statutory appeal before the Commissioner of Income Tax (appeal) on 21.01.2020, along with the said app....

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...., e-filing portal displayed that the e-submission facility had been closed by assessing authority and the option to seek video conference hearing under the faceless assessment framework was also disabled and therefore, the petitioner was unable to upload the reply to the notice dated 16.10.2025. 5. Immediately, the petitioner lodged online grievance on 23.10.2025 itself, bringing it to the notice about the closure of e-submission facility and denial of video conference hearing. The said grievance was disposed of on 24.10.2025, by advising to take recourse to the Samadhan Faceless Assessment email ID, without restoring the access to the portal. In view of the same, the petitioner submitted reply dated 28.10.2025, through email to the conc....