SHREE BRAHMACHAITANYA SEVA MANDAL,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Aggrieved, the assessee is in appeal before the Tribunal and all the grounds of appeal relate thereto.

The Ld. AR submitted that the non-compliance of notice(s) issued by the Ld. CIT(E) was not intentional but has happened due to the reason that the notice(s) were issued on the incorrect email-id, which was of the consultant of the Trust and not the email-id of the assessee trust. The notices were not sent via registered post to the registered office of the assessee trust. He further submitted that the various information/ details called for by the Ld. CIT(E) are available with the assessee trust and therefore given an opportunity, the assessee is in a position to substantiate its case by filing the same before the Ld. CIT(E). The Ld. AR requested that the matter may be set aside to the file of the Ld. CIT(E) for fresh consideration and adjudication of assessee’s application.

The Ld. DR had no objection to the above request of the Ld. AR.

We have heard the Ld. Representatives of the parties and perused the material available on record. We observe that the Ld. CIT(E) rejected the application of the assessee for want of any details/ information furnished by the assessee in response to the notice(s) issued by him. Before us, the Ld. Counsel for the assessee submitted that the Ld. CIT(E) issued the notice(s) electronically via email on the email id of the consultant of the assessee trust and they never reached the assessee due to which the assessee failed to file its compliance. The Ld. AR has also submitted that the assessee is having all the requite information/ details called for by the Ld. CIT(E) and therefore requested that one more opportunity may be granted to the assessee trust to establish its case before him. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the matter to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate its case before him by filing the requisite details / information/ documents as called for by the Ld. CIT(E) and decide the issue afresh as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to make its submissions before the Ld. CIT(E) on the appointed date without seeking any adjournment under any pretext, failing which the Ld. CIT(E) shall be at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal of assessee is treated as allowed for statistical purposes.