AGATHIYAR ANNATHANA KUZHU CHARITABLE TRUST,TIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

At the very outset, we notice that the CIT(E) has passed ex-parte orders. The reason for deciding the appeals ex-parte was that the assessee did not reply to the notices issued from the office of the CIT(E). The Ld.AR submitted that the assessee is a trust and has placed on record the details of activities of the assessee’s trust. The Ld.AR further submitted that the hearing notices were uploaded only on the ITBA/e-filing portal and there was no effective service of hearing notice as per the provisions of Section 282 of the Act. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent its cases before the CIT(E).

The Ld.DR supported the orders of CIT(E).

We have heard rival submissions and perused the material on record. The Office of the CIT(E) had issued three notices by e-mode through ITBA/e-filing portal directing the assessee to file certain details/documents. Since there was no response by the assessee to the notices issued, the CIT(E) passed ex-parte orders. It is the & 395/CHNY/2025 claim of the assessee that there was no effective service of hearing notice since it is only uploaded on the e-portal. We strongly deprecate the nonchalant attitude of the assessee. However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its cases and accordingly the issues are restored to the files of the CIT(E). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.