Appeal Dismissal for Non-Prosecution Invalid When Notices Sent to Wrong Email Address

Veenus Jewellars Vs ITO (ITAT Hyderabad) Failure to Follow Specified Mode of Communication Invalidates Dismissal for Non-Prosecution: ITAT Hyderabad The ITAT Hyderabad condoned a delay of 181 days on the ground that the CIT(A), NFAC failed to serve notices and the appellate order on the specific e-mail ID mandatorily furnished by the assessee in Form No. 35, thereby denying effective notice and a meaningful opportunity of hearing. The Tribunal reiterated that once an assessee clearly specifies the mode and address for communication, the appellate authority is legally bound to serve notices on...