Give chance to Assessee to establish non-receipt of statutory notices: ITAT

Poonam C/o Sanjeev Anand and Associates Vs ITO (ITAT Delhi) Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi’s recent order in the case Poonam C/o Sanjeev Anand and Associates Vs ITO has attracted a lot of attention. The tribunal set aside an earlier decision made by the Commissioner of Income Tax (Appeals) [CIT(A)], emphasizing the need to provide the assessee with a due opportunity to establish a case of non-receipt of statutory notices. This article delves into the specifics of the case and what it means for taxpayers and legal practitioners alike. Key Background of the C...