Notices Sent to no communication Email Address – ITAT Bangalore Orders Fresh Adjudication

Igoor Seva Sahakara Sangha Niyamitha Vs ITO (ITAT Bangalore) In the case of Igoor Seva Sahakara Sangha Niyamitha, the ITAT Bangalore addressed an appeal against the National Faceless Assessment Centre (NFAC) regarding the assessment year 2017-18. The assessee failed to appear before the CIT(A) due to hearing notices being sent to an email address that was explicitly marked as non-communicative in Form 35. Despite the email notice error, no alternative communication was attempted. The ITAT ruled that the non-appearance could not be attributed to the assessee’s default and provided sufficient ...