NILAI EDUCATIONAL TRUST,KADRU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI

It was submitted by ld AR that the ld CIT(A) has passed the orders exparte without giving opportunity to the assessee. He prayed that one more opportunity may be granted to the asseessee to furnish the required details and documentary evidences in support of the ground raised before the ld. CIT(A). He undertakes in the Bar that if an opportunity is given, the assessee will cooperate in the set aside the proceedings.

In reply, ld. Sr. DR vehemently supported the order of CIT(A). He further referred to page 3 of the CIT(A)’s order and submitted that 8 opportunities have been provided by ld. CIT(A) but there is no response to those notices, hence no fruitful purpose will be served to remind the matter again.

We have considered the rival submissions. A perusal of the order of the ld CIT(A) at page 3 shows that the ld CIT(A) has given 8 opportunities to furnish the documentary evidences, but the assessee has not taken the advantage of the same to furnish the details before the ld. CIT(A). It is also noticed that the notices were sent through Email of the appellant by the Department. However, it is observed that n