2021 (10) TMI 958

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....r grant of approval u/s. 10(23C)(vi) of the Act. 2. That the Ld. Commissioner of Income Tax (Exemption), Chandigarh rejected the application filed u/s. 10(23C)(vi) of the Act on the ground that no reply was filed by the assessee by ignoring the fact that information could not be filed by previous counsel of the assessee due to Covid-19 effect. 3. That order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh is bad in law since reply to questionnaires sent through income tax portal could not be filed since neither assessee nor counsel of the assessee were aware of any notice from the office of Commissioner of Income Tax (Exemption), Chandigarh. Income tax portal could not be checked by the counsel of the asses....

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.... 3. In the present case, the counsel argued that on facts and circumstances of the case, Ld. Commissioner of Income Tax (Exemption), Chandigarh has grossly erred in law in rejecting the application for grant of approval u/s. 10(23C)(vi) of the Act, ex parte qua the assessee.; that no reply was filed by the assessee by ignoring the fact that information could not be filed by previous counsel of the assessee due to Covid-19 effect; that the order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh is bad in law since reply to questionnaires was to be sent through income tax portal, could not be filed since neither assessee nor counsel of the assessee were aware of any notice from the office of Commissioner of Income Tax (Exempt....

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....er to assessee or to counsel of any such notice from CIT(Exp), Chandigarh. 6. From the above, it evident that there was lapse on the part of the assessee, in filing its reply in compliance to notice issues by the CIT(Exp), Chandigarh through Income Tax Portal. However, the genuine hardships of Lock down and Covid 19 faced by the public in general and the assessee in particular as stated with support of the affidavit can not be ignored. The CIT(Exp) proceeded in the absence of the assessee, and the order under appeal was passed ex parte qua the assessee for the observations made in the impugned order. 9. The assessee's grievance is that it was not given sufficient opportunity being heard by the CIT(Exp) in accordance with the princ....