Uploading the notices or personal hearings on the portal is not effective service of notice as per the provisions of Section 282 of Income tax Act.
The Tribunal held that the notices were uploaded to the e-portal, but the assessee stated that he had not received any notice of hearing. Further, something needed to be on record to prove that the assessee had been served proper notice of hearing to furnish the relevant information or documents, etc. Merely uploading information about the date of hearing on the Income Tax Portal was not an effective service of notice as per the provisions of section 282. [Idream Social Edtech Foundation vs. Commissioner of Income-tax (Exemptions) – [2024] 163 taxmann.com 539 (Chandigarh – Trib.)]
The ratio can be made applicable in case of GST too.
