WAVES EDUCATIONAL TRUST,CHENNAI vs. CIT, EXEMPTION,, CHENNAI

& 2389/CHNY/2024 2. 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 notices issued by the CIT(E) through e-mail went into the spam folder and therefore the notices have been missed inadvertently by the assessee. It was submitted that in the interest of justice and equity, one more opportunity may be provided 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 notices by e-mail 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 claim of the assessee that the notices issued through e-mail have been missed inadvertently since it is received in spam folder. 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- & 2389/CHNY/2024 operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.