TMI Blog2024 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 SU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri BR Baskaran, AM And Shri Aby T. Varkey, JM For the Assessee : Mrs. Anushree Gupta, CA. For the Revenue : Shri Dr. Kishor Dhule, CIT DR. ORDER PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Pune, dated 01.08.2023 for AY 2022-23 rejecting the application filed by the assessee for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was in the dark about the purported show cause notice, supposed to have been issued by the Ld. CIT(E). In this context, it was brought to our notice that the Ld. CIT(E) has sent the notices on the wrong e-mail id SUNIL@GMEXWORLD.COM and not the correct e-maid id SUNIL@QMAXWORLD.COM . In the light of the aforesaid fact according to Ld. AR, the assessee never received any show cause notice as sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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