Sending Notices Merely by Mail is Denial of Hearing Opportunity: ITAT Bangalore

Heggur Nanjundappa Vishwanath Vs ITO (ITAT Bangalore)

In the case of Heggur Nanjundappa Vishwanath Vs The Income Tax Officer, Circle – 7(1)(1), Bengaluru, ITAT Bangalore sets aside CIT(A) ex-parte order on the grounds that assessee was not given a fair chance of being heard during the appellate proceedings before CIT(A). The assessee had made specific request in Form-35 that communication should not be made through mail. Assessee submitted that he is a senior citizen, is not tech-savvy and was unaware about the notices sent to his email. Despite the spec

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