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2023 (9) TMI 539 - ITAT CHANDIGARHEx-parte order by CIT(E) - Effective service of notice u/s 282 - rejecting the application of the assessee for registration u/s 12AB - As submitted no notice of date of hearing was served by the ld.CIT(E), either through physical mode or through e-mail etc and notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading - HELD THAT:- 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 Act. The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is hereby set aside with a direction to the ld.CIT(E) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. The ld. CIT (E) will serve notice of hearing through physical mode as well as through electronic mode upon the assessee. Assessee appeal is treated as allowed for statistical purposes.
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