Non compliance of E-notices due to closure of Companies operations is reasonable cause

Kaveri Infrastructure Pvt. Ltd. Vs ACIT (ITAT Delhi)

The ground No.1 of the assessee relates to exparte adjudication of the assessee without affording proper opportunity of being heard. We note from the impugned order that assessee was provided at least eight opportunities however none complied by the assessee. The assessee however submitted that its operations were closed and being no regular employee looking after the matter, the notices issued by the Learned CIT(A) could not be complied. In our opinion, in the circumstances of the case there is a rea

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