ITAT Remands Appeal Due to Invalid Service of Hearing Notices

Mahidhara Projects Private Limited Vs DCIT (ITAT Hyderabad) Summary: The ITAT Hyderabad set aside the orders of the Commissioner of Income Tax (Appeals) after finding that the assessee company was not provided a proper opportunity of being heard during the appellate proceedings. Although the assessee had specifically opted in Form 35 not to receive notices through email and had furnished an alternative address for service, the CIT(A) continued issuing notices by email, except for one notice received shortly before disposal of the appeal. The Tribunal held that the absence of valid service of n...