(i) The submission of the Department that communication of the notice electronically would also include communication of notice by placing it on e-portal and that as the assessee had submitted his form himself on the said e-portal, a presumption can be drawn that he was having knowledge of the notice/reminders which were placed on the e-portal and there was no requirement of submitting notice personally through e-mail or otherwise is not acceptable.

(ii) Under Section 282(1) of the Act of 1961 and Rule 127(1) of the Income Tax Rules, 1962, it is essential that before any action is taken, a communication of the notice must be in terms of the provisions. The provisions do not mention of communication to be “presumed” by placing notice on the e-portal. A pragmatic view has to be adopted always in these circumstances. An individual or a Company is not expected to keep the e-portal of the Department open all the time so as to have knowledge of what the Department is supposed to be doing with regard to the submissions of forms etc. The principles of natural justice are inherent in the income tax provisions and the same are required to be necessarily followed.