Sri. Amit Kumar Agarwal V. Union Of India Thru.Secy.Finance Ministry Of Finance Deptt.Revenue Govt. Of India New Delhi And Ors

/139/2023

AI Insights

In this writ petition, the petitioner, Sri. Amit Kumar Agarwal, sought judicial intervention to address grievances related to the Income Tax Department's procedural handling of his case. The petitioner requested the court to allow him to upload a reply to a show cause notice and to grant him the opportunity for video conferencing. The core issue revolved around the alleged failure of the Income Tax Department to properly acknowledge and consider the petitioner's adjournment application and subsequent reply due to technical and procedural lapses, leading to an ex-parte assessment order against him. The court examined the procedural compliance of the Income Tax Department, particularly focusing on the communication and handling of electronic submissions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 813239 (HC-LUCKNOW)
• Appeal Type: Others
• Pronouncement Date: 31-05-2023
• Assessment Year: misc
• Laws Referred To: Section 144-B(6)(iv)
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KUSHAGRA DIKSHIT
• Assessee Lawyers: SHAILESH VERMA
• Keywords: Adjournment application; Assessment Order; E-portal; Technical glitch; Writ of Certiorari; Writ of Mandamus
• Section: 144-B(6)(iv)

Judgement Text

"Neutral Citation No. - 2023:AHC-LKO:40033-DB Court No. - 2 Case :- WRIT TAX No. - 139 of 2023 Petitioner :- Sri. Amit Kumar Agarwal Respondent :- Union Of India Thru.Secy.Finance Ministry Of Finance Deptt.Revenue Govt. Of India New Delhi And Ors Counsel for Petitioner :- Shailesh Verma Counsel for Respondent :- A.S.G.I.,Kushagra Dikshit Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Heard. By means of this petition, the petitioner has prayed for the following reliefs:- \"(i) Issue a writ of Mandamus directing the respondent no. 2 allowing petitioner to upload his reply dated 19.05.2023 on e-Portal of the Department's website and to allow the petitioner video conferencing and / or; (ii) Issue a writ of Certiorari quashing Assessment Order (if any) as informed by the Grievance Cell which yet not has been uploaded on the petitioner's e-portal.\" On the last date i.e. 30.05.2023, we had passed the following order:- \"List/Put up this case tomorrow i.e. 31.05.2023 as fresh to enable Shri Kushagra Dikshit, learned Counsel for the Income Tax Department to place before the Court the relevant provisions or Standard Operating Procedure, as the case may be, under which the notice for proposed assessment order was given to the petitioner on 15.05.2023 granting the petitioner only three days to submit his reply. He shall also seek instruction as to whether application for adjournment sought on 18.05.2023 was submitted by the petitioner on the portal or not? If it was submitted, whether it was accepted on the portal, as it is the claim of the petitioner that it was accepted on the portal. If so, what orders were passed thereon, as, thereafter on 25.05.2023, final assessment order has been passed. Learned Counsel for the petitioner undertakes to provide the transaction ID pertaining to uploading the adjournment application on 18.05.2023 to Shri Kushagra Dikshit, learned Counsel for the Income Tax Department. Let a copy of this order be provided to learned Counsel for the parties today itself on payment of usual charges.\" Shri Kushagra Dikshit, learned Counsel for the Income Tax Department has instructions to inform the Court that the adjournment application said to have been submitted by the petitioner on 18.05.2023 was uploaded on the same date and acknowledgment receipt was also generated but the said application was received by the Assessing Officer only on 23.05.2023. On being asked as to what is the procedure for communication of the said adjournment from the e-portal to the Assessing Officer, he said that he is not in a position to answer the said query as of now. However, we are of the opinion that once as per provisions of Section 144-B(6)(iv), the assesse has filed an application for adjournment and its receipt has been acknowledged by the e- portal then the ball is in the Court of Income Tax Department and the fact that it was not communicated to the Assessing Officer, if it is so, is inconsequential so far as the right of the petitioner for consideration of the said adjournment is concerned. The fact of the matter is that the said adjournment application could not be communicated to the Assessing Officer by the internal arrangement in the Income Tax Department for whatever reason, consequent to which on 25.05.2023, without considering the adjournment application, the assessment order was passed. In the meantime, the petitioner as claimed tried to upload his reply to the show cause notice on 19.05.2023, as he had some doubt as to whether the adjournment would be granted or not, but by that time the portal had closed and the reply was not accepted at the e-portal and the window was disabled. At this stage, Shri Kushagra Dikshit, Counsel for the Income Tax Department says that he has instructions to inform the Court that the adjournment application submitted on 18.05.2023 could not be communicated to the Assessing Officer on account of technical glitch. If it is so, then all the more reason that the assessment order cannot be sustained. In this scenario, we are of the opinion that the assessment order which is an ex-parte order without considering the reply of the petitioner which in fact could not be submitted and the adjournment which had been sought could also not be considered cannot be sustained, we accordingly quash the assessment order. The opposite parties shall not open the window on the concerned e-portal enabling the petitioner to submit his reply within 7 days from the opening of the said window. Thereafter, the reply shall be communicated to the Assessing Officer who shall proceed to consider the same and pass such orders as he deems fit in the facts and circumstances of the case but in accordance with law. The writ petition is disposed of in aforesaid terms. Order Date :- 31.5.2023/Lokesh Kumar Digitally signed by :- LOKESH KUMAR High Court of Judicature at Allahabad, Lucknow Bench "