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Devanshu Infin Ltd. v. Nationwide E-Evaluation CentreIn the Excessive Court docket of DelhiWP(C) 5377/2021Before Justice Manmohan and Justice Navin ChawlaDecided on August 26, 2021
Relevancy of the Case: Non-consideration of an assessee’s adjournment and private listening to requests filed by means of the web portal by the Assessing Officer
Statutes and Provisions Concerned
The Earnings Tax Act, 1961 (Part 144(2), 144B)
Related Info of the Case
The respondent issued a show-cause discover dated April 07, 2021, giving the petitioner two days to submit its reply.
The petitioner filed a request for adjournment dated April 9, 2021, requesting time until April 13, 2021. The petitioner filed an in depth response and requested a private listening to by means of videoconferencing.
The respondent handed an evaluation order dated April 29, 2021, with out offering any private listening to as requested by the petitioner.
Distinguished Arguments by the Advocates
The petitioner’s counsel drew the court docket’s consideration to the screenshot of the e-filing portal. The portal clearly gave time to the petitioner until April 15, 2021.
Opinion of the Bench
The e-filing portal gave the petitioner time to file a reply until April 15, 2021, and the petitioner had requested a private listening to.
It was incumbent upon the respondent to have granted a private listening to. Part 144B(7) of the Earnings Tax Act, 1961, gives a possibility for private listening to if requested.
Closing Resolution
The court docket remanded the matter again to the assessing officer, who shall grant a possibility for a private listening to.
Aditi Mangesh Sawant, an undergraduate pupil at NMIMS Kirit P Mehta College of Regulation, Mumbai, ready this case abstract throughout her internship with The Cyber Weblog India in January/February 2024.
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