GARG FURNACE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, LUDHIANA

This is assessee's appeal for assessment year 2018-19 against the order dated 17.02.2024 passed by the ld. CIT(Appeals)-5, Ludhiana. The following grounds have been taken :

The ld. Counsel for the assessee has invited our attention to the impugned order of the ld.CIT(A) to submit that the ld. CIT(A) has passed an ex-parte order qua the assessee; that the ld.CIT(A) has rejected the appeal of the assessee without giving sufficient opportunity of hearing to the assessee to present its case; that no notice of date of hearing was served by the ld.CIT(A) upon the assessee, either through physical mode or through e-mail etc.; that the ld. CIT(A) did not consider the reply dated 16.02.2024 filed by the assessee and passed the impugned ex-parte order; that the notice of date of hearing was allegedly uploaded on Income Tax Portal and no service of notice was ever affected on the assessee.

The ld. DR could not rebut the aforesaid factual position.

We have heard the rival contentions. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax

The appeal of the assessee is allowed for statistical purposes.