Wp/3857/2024 Of Maganbhai Nanabhai Patel v. Assessment Unit Income Tax Dep And Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION Digitallysigned byPURTI CIVIL APPELLATE JURISDICTIONPURTIPRASADPRASADPARABPARABDate:2024.04.0517:36:34+0530WRIT PETITION NO. 3857 OF 2024 Maganbhai Nanabhai Patel ….Petitioner V/s.Assessment Unit, Income Tax Department,National Faceless Assessment Centre,Delhi and Ors.…Respondents ---- Mr. Gunjan Kakkad i/b Mint & Confreres for Petitioner.Mr. Akhileshwar Sharma for Respondents-Revenue. ---- CORAM : K.R. SHRIRAM & DR. NEELA GOKHALE, JJ. DATED : 4[th] APRIL 2024 P.C. : 1.Petitioner is impugning an Assessment Order dated 29[th]February 2024 passed under Section 143(3) read with Section 144B of theIncome Tax Act, 1961 (the Act) for Assessment Year (A.Y.) 2015-16. Theprimary ground is that during personal hearing the Assessing Officer (A.O.)asked for certain documents and details but before those documents anddetails could be provided by uploading in the system, the portal was closed.The A.O. without giving an opportunity to upload the documents and detailswhich he had asked for, went ahead and passed the impugned AssessmentOrder dated 29[th] February 2024. 2.An affidavit in reply of one Mr. Sanjay Kamble, AssistantCommissioner of Income Tax, Panvel affirmed on 2[nd] April 2024 is filed. It is admitted that the portal was closed as alleged by petitioner. In the affidavitin reply it is stated that petitioner should not feel that he was not givenadequate opportunity to explain the case and therefore the court may passsuch order as it may deem fit. 3.Since it is not disputed that petitioner was not given anopportunity to upload the documents and details which were asked for bythe Faceless Assessing Officer (FAO) during the personal hearing, we herebyquash and set aside the impugned Assessment Order dated 29[th] February2024. We remand the matter for denovo hearing. Within two weeks of thisorder being uploaded the A.O. shall make available the portal to petitionerto upload the documents and details which he asked for during theproceedings under advise to petitioner and petitioner’s advocate whose E-mail addresses are and . Within one week thereafter petitioner shall upload all thedocuments and details which he was unable to upload earlier. On or before30[th] June 2024 the Assessment Order shall be passed dealing with allsubmissions of petitioner. Before passing any order personal hearing shallbe given to petitioner, notice whereof shall be communicated atleast fiveworking days in advance. 4.Petition disposed. 5.We clarify that we have not made any observations on the merits of the matter. (DR. NEELA GOKHALE, J.) (K.R. SHRIRAM, J.)