Wrong Email Service Vitiates Ex-Parte Appellate Order: ITAT Bangalore

Sanjeevkumar Umakanth Khyade Vs ITO (ITAT Bangalore) Ex-parte CIT(A) Order Set Aside Due to Service on Wrong Email — Reassessment Appeal Remanded for Fresh Adjudication The Bangalore Bench of the ITAT allowed the assessee’s appeal for statistical purposes and set aside the ex-parte order of the CIT(A)/NFAC, holding that the assessee was denied effective opportunity of hearing due to service of notices on an incorrect email address. The assessee, an individual who had not originally filed a return, was assessed under Sections 147/143(3) based on information regarding large cash withdrawals ...