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Order passed at the time when Income Tax Portal was dysfunctional, Assessment Order was set Aside

 

2021 (7) TMI 427 – Delhi High Court in One Mobikwik Systems Private Limited Versus Deputy Commissioner Of Income Tax

Related Topic:

A petitioner who seeks equity must do equity

Facts

A show-cause notice was served on the petitioner, on 11.06.2021, Petitioner was, however, given time only till 11:00 A.M. on 14.06.2021, and even on 15.06.2021, when the impugned assessment order was passed, the e-filing portal was dysfunctional

Held

1. The timeframe set out in the show cause notice dated 11.06.2021 was extremely narrow, and

2. That the e-filing portal was dysfunctional –

Related Topic:
Karnataka HC Order in the case of M/s Global International

These are good enough reasons for us, to set aside the impugned assessment order

Order passed at the time when Income Tax Portal was dysfunctional, Assessment Order was set Aside

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