TASHI DOMA V. THE ASSISTANT COMMISSIONER OF INCOME TAX AND ANR

WP(C)/7026/2022

AI Insights

The case involves Tashi Doma, who filed her Income Tax Return for the Assessment Year 2020-21, claiming a refund and subsequently facing scrutiny and communication from the Income Tax Department. After multiple notices and a show-cause notice, the petitioner sought an adjournment to respond effectively, which was not explicitly rejected. However, upon attempting to submit her response, she found the e-response button deactivated, leading to her inability to file the reply before the deadline, resulting in an unfavorable assessment order. The court, considering the circumstances and the lack of explicit rejection of the adjournment request, decided to set aside the assessment order and provide the petitioner another opportunity to submit her response.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 672499 (HC-ASSAM NAGALAND MIZORAM AND ARUNACHAL PRADESH)
• Appeal Type: Others
• Pronouncement Date: 29-11-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: S C KEYAL
• Assessee Lawyers: S K SINGH
• Keywords: Adjournment request; Assessment year 2020-21; Income Tax Return; Refund claim; Scrutiny notice; Show cause notice; E-Response Deactivation
• Section: 143(3); 142(1)

Judgement Text

"Page No.# 1/3 GAHC010221602022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7026/2022 TASHI DOMA D/O- SRI CHAMBA BHUTIA, R/O- TAKSA TSANG COMMERCIAL, MAIN BAZAR, BOMDILA, DIST. WEST KAMENG, ARUNACHAL PRADESH, PIN- 790001. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX AND ANR Nafac-1 (1)(2), ROOM NO. 245-A, NORTH BLOCK, NEW DELHI-110001. 2:THE PRINCIPAL COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN 2ND FLOOR G.S. ROAD GUWAHATI-781005 ASSA Advocate for the Petitioner : MR. S K SINGH Advocate for the Respondent : SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 29-1 1-2022 Heard Shri A. Ganguly, learned counsel for the petitioner. Also heard Shri S. C. Keyal, learned Standing Counsel, Income Tax Department appearing for all the respondents. Page No.# 2/3 Considering the subject matter in question, this writ petition is disposed of at the motion stage. The facts, as projected in this petition are that on 30.03.2021 the petitioner had filed her Income Tax Return for the Assessment Year 2020-21 (Financial year 2019-20) declaring her annual income and had claimed a refund of Rs.2,87,43,392/-(Rupees Two Crore Eighty Seven Lakh Fourty Three Thousand Three Hundred Ninety Two). Thereafter, vide a notice dated 29.06.2021, the petitioner was selected for a complete scrutiny and the aforesaid notice was served under Section 142(1) of the Income Tax Act. On 14.08.2021, the petitioner has claimed to have submitted her reply whereafter, on 28.10.2021, she received another notice from the Assessing Authority. The Communication continued and on 02.09.2022, the petitioner was served with a show-cause notice asking her as to why the proposed variations should not be made. By the said notice, time was granted to the petitioner to file her reply within 08.09.2022. All these communications are online. On 04.09.2022, the petitioner had made an application praying for adjournment of 15 days with effect from 08.09.2022 so as to enable her to submit an effective statement. Thereafter there was no communication, informing rejection of such request and under those circumstances, the petitioner assumed that the request was accepted. On 16.09.2022, when the petitioner had tried to upload her reply, she could detect that the e-response button was deactivated, as a result of which she could not file her reply. Thereafter on 19.09.2022 the order was passed by the Assessing Officer. Shri Ganguly, the learned counsel for the petitioner submits that though the order dated 19.09.2022 is the subject matter of challenge, his grievances would be substantially redressed if a direction is issued to the Income Tax Authorities to accept the reply and thereafter take a call on the matter by them. Shri S. C. Keyal, learned Standing Counsel, Income Tax Department, however, submits that the antecedents of the petitioner may not call for any lenient consideration. The learned Standing Counsel has placed before this Court a note on Page No.# 3/3 the various communications and activities of the petitioner vis a vis the Department to demonstrate that atleast, on five occasions, the assessee (petitioner) had delayed in filing his response and therefore, the order was rightly passed on 19.09.2022 under Section 143(3) of the Act. The learned Standing Counsel has submitted that this Court being a Court of Equitable Jurisdiction will not grant any relief to the petitioner, as it is because of the fault of the petitioner that had led to passing of the impugned order on 19.09.2022. After considering the facts and circumstances of the case, this Court, taking into consideration the fact that since there was no express rejection of the application dated 04.09.2022 by which adjournment for 2 (two) weeks was sought for and also the fact that there is nothing on record to show that the application was not received by the Department, deems it fit to direct the authorities in the Income Tax Department to afford a chance to the petitioner. In the view of the above, the present petition is disposed of by directing the respondent authorities to facilitate the petitioner to submit her Return within 2nd of December, 2022 subject to the condition of payment of an amount of Rs.5000/- (Rupees Five Thousand) to be deposited within 15 days to the Gauhati High Court Legal Services Authority. It is needless to state that whatever action is required to be taken, including activation of the response button, the same would be taken by the Income Tax Department to comply with the above direction of this Court. It is needless to state that the assessment order dated 19.09.2022 is set aside and the assessment be redone after consideration of the reply of the petitioner. JUDGE Comparing Assistant "