Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices

Liz Hemangbhai Bhatt Vs ITO (ITAT Ahmedabad) CIT(A) Sent Email Notices Despite Assessee Requesting Otherwise—ITAT Restores Appeals with Costs- Assessee’s Non-Cooperation Attracts Cost, But Natural Justice Prevails Ahmedabad Tribunal dealt with four appeals—two quantum & two penalty—arising from ex-parte orders of CIT(A)/NFAC. Assessee showed 30-day delay in filing appeals, explaining that CIT(A) sent hearing notices only by email despite Form 35 specifically requesting non-email communication, resulting in Assessee missing all four hearing dates. Tribunal noted that this was the se...