JANHIT SAMITI (REGD.),PATIALA vs. CIT(EXEMPTIONS), CHANDIGARH

During the course of hearing, the Ld. AR submitted that the assessee did not receive any of the notices so stated to have been issued to the assessee on the email id provided while applying for the approval and all the notices have been issued on the e-filing portal which cannot be taken as an effective service of notice and therefore, due to lack of communication, the assessee could not represent its case before the Ld. CIT(E). It was submitted that the assessee be allowed an opportunity to represent its case before the Ld. CIT(E) and matter may accordingly be set aside.

The Ld. DR is heard who has not raised any specific objection where the matter is set aside to the file of the Ld. CIT(E).

As submitted by the ld AR and not specifically objected to by the ld CIT/DR, the notices have not been served on the assessee and the assessee couldn’t be heard on merits resulting in passing of the impugned order on account of non-prosecution. In light of the same and keeping into account, the principle of substantial justice, we believe that the assessee deserves another opportunity and the matter is accordingly set aside to the file of the Ld. CIT(E) to decide the same afresh as per law after providing reasonable opportunity to the assessee. 5. In the result, appeal of the Assessee is allowed for statistical purposes.