Inability to reply email notices due to computer illiteracy is genuine reason

B. M. Sarin Vs ACIT (ITAT Delhi) Inability to reply on email notices due to computer illiteracy is genuine reason for non-appearance before CIT (A) In the given case, the Karta of the HUF, Mr. BM Sarin is more than 70 years old and has closed his business. The notices were sent through emails but the assessee being a senior citizen could not look into those emails. He is not a computer literate and has no business as the business of the assessee was closed 5 years ago due to heavy losses. Therefore, there is a genuine reason for not appearing before the ld CIT(A). Assessment in the name of pro...