Appeals Cannot Be Dismissed Without Proper Notice to Assessee: ITAT Amritsar

Shakeel Ahmad Sheikh Vs ITO (ITAT Amritsar) Notice Must Reach the Right Inbox – No E-Mail, No Justice -Wrong Delivery of Notice- ITAT Remands Appeal to CIT(A); ITAT Amritsar: Appeals Can’t Be Thrown Out Without Proper Notice Service Tribunal Amritsar Bench dealt with a case where an appeal was dismissed at the first appellate stage without ensuring proper service of notice to Assessee. Assessee had made cash deposits of ₹14.49 lakh in his bank account during FY 2011-12. On this basis, AO reopened the case by issuing notice u/s 148 dated 30.03.2019, followed by notice u/s 142(1). As t...