9911796707
TMI Blog2022 (7) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... shed 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 proceedings being on in it s case on the receipt of notice dated 15/10/2020 on, as stated, 27/10/2020 and, in fact, ought to have been ready with the case. We, in view of the supervening circumstance of the pandemic, consider it proper to, in the interest of justice, take a liberal view of the matter. No prejudice would also stand to be caused to the Revenue, except, of course, the administrative load that any remission entails. We also abstain imposing cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s received from the appellant. Thereafter, the ld. 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 the appellant on merits as per the materials available on record. Vide the impugned order, the ld. CIT(E) after considering the materials available on record came to the conclusion that it is difficult to establish that the applicant-trust is a charitable institution and, accordingly, rejected it s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard the parties, and perused the materials on record. 4.1 As regards the pleading by Sh. Modh, the same is neither here nor there inasmuch as the Revenue would send notices only at the 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 proceedings being on in it s case on the receipt of notice dated 15/10/2020 on, as stated, 27/10/2020 and, in fact, ought to have been ready with the case. 4.2 Be th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
