2021 (4) TMI 212

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..... it that no adjournment was sought by the applicant/Trust. The copy of e-proceedings on record corroborates the version of the applicant/appellant. There is no material on record to infer that the assessee has deliberately omitted to access on line portal of the department. Hence, we are of the considered view that the assessee should get an opportunity to present its case before the ld. CIT(E) in the interest of justice. We therefore, set aside the ex-prate order passed by the ld. CIT(E) and send back the same to the ld. CIT(E) for deciding the application of the applicant Trust afresh on merits, after affording a reasonable opportunity of being heard to the appellant. Further, we direct the appellant/applicant to cooperate with the ld. .....

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..... erving that the applicant society requested for adjournment which is contrary to the facts 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 applicant/appellant submitted before us that since the ld. CIT(E) has passed the impugned order in violation of principle of natural justice i.e., without affording a reasonable opportunity of being heard to the appellant, the same is bad in law. The ld. Cou .....

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..... e version of the applicant/appellant. There is no material on record to infer that the assessee has deliberately omitted to access on line portal of the department. Hence, we are of the considered view that the assessee should get an opportunity to present its case before the ld. CIT(E) in the interest of justice. We therefore, set aside the ex-prate order passed by the ld. CIT(E) and send back the same to the ld. CIT(E) for deciding the application of the applicant Trust afresh on merits, after affording a reasonable opportunity of being heard to the appellant. Further, we direct the appellant/applicant to cooperate with the ld. CIT(E) and not to seek adjournments on frivolous grounds. In the result, the appeal filed by the appellant/ap .....

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