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2024 (3) TMI 61 - ITAT MUMBAINotice sent on wrong email addresses - Rejection of application filed for regular approval u/s 12AB citing the reason that the assessee has not furnished any explanations to the queries made by him - as argued since assessee did not receive any notice through post / email, the assessee was in the dark about the purported show cause notice, supposed to have been issued by the Ld. CIT(E) - HELD THAT:- Neither the show cause notice was never served upon the assessee by post nor on the correct email Id SUNIL@GMEXWORLD.COM. Instead it is noted that the notice from office of Ld. CIT(E) was issued on SUNIL@GMEXWORLD.COM, which is not the email id of assessee. In such scenario, we find force in the submission of the Ld. AR that in the absence of the assessee being aware of the show cause notice [issued by the Ld. CIT(E)], the assessee cannot be faulted for not responding to the quires raised by the Ld. CIT(E) which in this case was never conveyed to the assessee. Therefore, the impugned action of the Ld. CIT(E) cannot be sustained and therefore we are inclined to set it aside and restore the application back to the file of the Ld. CIT(E) with a direction to sent notices to the correct registered email ID of assessee, and after giving proper opportunity to the assessee, the Ld CIT(E) to pass order in accordance to law. Appeal of the assessee is allowed for statistical purpose.
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