The assessment of the petitioner was completed making addition under section 68 of the Act in respect of foreign in ward remittances.   On writ the petitioner contended that they have not been given a reasonable opportunity of hearing for filing the details. Allowing the petition the Court held that the e-filing portal was dysfunctional hence the order of the Assessing Officer was seta side, with the liberty to the AO to continue the assessment proceedings from the stage at which they were positioned when the show cause notice dated 11^th  June 2021 was issued.  (AY. 2017-18)