Delay Condoned as Notices Sent to Wrong Email; Assessment & Penalty Matters Remanded 

Sampath Reddy Vem Vs ITO (ITAT Hyderabad) These two appeals by Shri Sampath Reddy Vem arose from the NFAC orders dated 23.05.2025 and 24.05.2025. Both matters concern AY 2014–15 and were heard together since the issues were common. The Assessee had earlier undergone a first round of appellate proceedings, where ITAT had remanded the matter back to the AO. During the second-round remand proceedings, however, all statutory notices—including the assessment order—were emailed to a wrong email ID (the previous accountant’s ID) instead of the Assessee’s registered email ID as per the Incom...