Held that merely uploading of information about the date of hearing on the Income-tax portal was not an effective service of notice in terms of the provisions of section 282 of the Act. The notices were uploaded on the e-portal of the assessee but the assessee stated that he did not receive any notice of hearing. Further, there was nothing on record to prove that the assessee had been served proper notice of hearing to furnish the relevant information or documents. Therefore, the issue was restored to the Commissioner (E) to decide afresh in accordance with law after giving reasonable opportunity of being heard to the assessee and the assessee shall co-operate in the fresh proceedings before the Commissioner (E). (AY. 2021-22, 2024-25)
Idream Social Edtech Foundation v. CIT (E) (2024)112 ITR 20(Chd)(Trib)
S. 12A : Registration-Trust or institution-Details by questionnaire communicated through Electronic mode on Department’s Portal-Merely uploading of information about date of hearing on Income-Tax Portal is not effective service of notice-Notice is not served-Matter restored to Commissioner (E) to decide afresh in accordance with law after giving reasonable opportunity of being heard to assessee.[S. 12A(1)(1)(ac)(iii), 12AB, 282(1), R. 127(1)]