2024 (5) TMI 1548

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....for grant of approval u/s 80G(5) ex-parte qua the assessee. 2. The appeal in ITA No. 8/Asr/2024 has been filed delayed by 291 days beyond the prescribed limitation period and reason for delay is supported with the affidavit dated 16.04.2024. The assessee has explained the reason for the delay in filing the above said appeal before the Tribunal that the ex-parte order passed by the ld. CIT(E) Chandigarh dated 18.01.2023 was never came to the knowledge of the appellant as it was not served physically nor on the email. The ld. AR contended, it came to its knowledge on routine visit of the Income Tax Portal (ITBA) that the impugned order was being passed by the ld. CIT(E), Chandigarh and immediately the appeal was filed before the Tribunal on ....

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....the Form of application with the correct email address on the Income Tax Portal which would be pick up by the system for service of the statutory notices and order passed by the lower authorities. However, in view of the violation of the principles of natural justice, as the appellant-assessee was not having knowledge of the notices of the impugned ex-parte order dated 18.01.2023 rejecting the application of the assessee u/s 80G(5) by the ld. CIT(E) needs to be reconsidered in the interest of justice. We, accordingly, condoned the said delay of 291 days in filing the appeal before the Tribunal and advise the appellant assessee to be careful in future while filling up the prescribed Form in respect of giving the postal address and email addr....