2022 (7) TMI 1531

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....vocate For the Respondent by : Shri U.B. Mishra, CIT-DR ORDER Per Manomohan Das, JM: The captioned Appeal has been preferred before the Tribunal against the Order dated 08-02-2021 by the Commissioner of Income Tax (Exemptions) ('CIT (E)', for short). 2. The brief facts of the case are as follows. The appellant, Sri Gurutegh Bahadur Education Society, Jabalpur, approached the ld. CIT....

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....CIT(E) issued notice dated 15-10-2020, fixing the case on 26-10-2020 for filing the reply, but again no reply was received from the appellant-society. Notices dated 18-01-2021 and 27- 01-2021, fixing the dates for compliance on 25-01-2021 and 03-02-2021 respectively, were also issued to the society, to no reply. In absence of any reply from the appellant, the ld. CIT (E) considered the matter of t....

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....ndemic (PB pg. 4). Further, the other notices stated as issued by the ld. CIT(E) had not been received by the society. It was accordingly prayed that the matter be remitted back to the file of the competent authority for fresh adjudication, i.e., in compliance of the directions by the Tribunal on the earlier occasion. 3.2 In view of the appellant's claim qua non-receipt of notices of hearing; t....

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....he email ids provided thereto for the purpose. Two, the addressee's email id or the proof of delivery furnished by the ld. CIT-DR is not refuted. The affidavit dated 02/7/2022 thus stands disproved to that extent. We are disinclined to, in view thereof, i.e., the assessee making a wrong averment per a sworn statement, accord much credence thereto. In any case, the assessee became aware of the proc....