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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
Udayar Thevar Chellappa – Appellant
Versus
Assessment Unit, Income-Tax Department – Respondent
| Table of Content |
|---|
| 1. challenges to assessment order due to hearing glitches. (Para 1 , 2) |
| 2. respondents defend proper notice provision. (Para 3) |
| 3. court considers glitches warrant fresh opportunity. (Para 4 , 5) |
ORDER
The Writ Petition is filed challenging the impugned order dated
25.02.2026, which is an order of assessment passed for the Assessment year
2021-2022.
2. The primary ground on which the learned counsel for the petitioner assails the assessment order is that when the intimation for scheduling of personal hearing was sent to the petitioner by an autogenerated e-mail, on 04.02.2026, there was a technical glitch and therefore, the respondents themselves postponed the hearing to 05.02.2026. Another communication was purportedly sent, which is also an autogenerated e-mail. But the petitioner was unable to log in to the link provided therein. Therefore, the petitioner sent a reply immediately thereof. Inspite thereof, no opportunity was given to the petitioner and the authorities proceeded to pass the order.
3. When the matter came up for hearing, the learned Senior Standing Counsel, upon instructions by the respondents, would submit that it is true that on 04.02.2026, there was a
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