2025 (6) TMI 1775

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....y the 2nd respondent on 24.01.2024. Since all the notices were issued to an outdated e-mail ID of petitioner's former auditor, he was unaware of the said notices and he came to receive the order only in the month of August 2024. Thereafter, he filed an appeal on 27.08.2024, which was rejected by the first respondent on 19.11.2024, since the delay is beyond the condonable period i.e., after 6 months from the date of ex-parte order. Hence, he prayed this Court to set aside the rejection order dated 19.11.2024 and also ready to pay any costs for condoning the delay in filing an appeal. 4. On the other hand, the learned Senior Standing Counsel appearing for the respondents strongly opposed the submission of learned counsel for the petiti....

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.... has given the e-mail [email protected] in the return of income file in ITR-4 filed for the Assessment Year 2015-16. It is also pertinent to mention here that the assessee has filed his ITR in response to the notice issued u/s. 148 of the I.T.Act dated issued to the e-mail [email protected]. Therefore, the contention that the petitioner did not receive any communication on his valid email address or mobile number, as provided in his Income Tax Returns (ITR) is false. A Centralised Communication was also issued on 18.09.2023 through Speed Post No.JA277198733IN. All the notices/reminders/Show Cause Notices were duly delivered through the registered e-mail given by the petitioner. However, the petitioner has not responde....

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....uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious ti....