TaxTMI 
TaxTMI 
2021 (4) TMI 212
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...., Judicial Member The assessee has filed the present appeal against the order dated 05.02.2019 passed by the Commissioner of Income Tax (Exemptions), Chandigarh (for short 'the CIT(E)'] under section 12AA(1)(b)(ii) of the Act, whereby the Ld. CIT(E) has dismissed the application filed by the applicant Trust u/s. 10 of the Income Tax Act, 1961 (for short 'the Act'). 2. The Applica....
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....s on record and as such passing of an ex-parte order is arbitrary and unjustified. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 5. That the order of the Ld. Commissioner of Income Tax is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable. 3. At the outset, ld. Counsel for the applic....
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....mitted that the impugned order may be set aside and the matter may be remitted to the ld. CIT(E) for deciding on merits after hearing the applicant/appellant. 4. On the other hand, the ld. departmental representative (DR) supporting the order passed by the ld. CIT(E), submitted that since the notice was issued electronically in accordance with the amended provisions of Rule 17A of the Income Tax ....