ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessee’s Explicit Opt-Out [Read Order]
The CIT(A) noted the repeated absence and relied on judicial precedents to justify the dismissal, stating that the assessee had failed to prosecute the appeal and bring any material on record.
By Adwaid M S - On May 27, 2025 12:32 pm - 2 mins read
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has set aside an ex-parte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for the assessment year 2017–18, after finding that notice of hearing was sent via email despite the assessee having explicitly opted out of electronic communication in Form 35….
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