Electronic service of notices invalid if assessee prefers physical notices

Chequer Marketing Pvt Ltd Vs ACIT (ITAT Delhi) Introduction : The case of Chequer Marketing Pvt Ltd Vs Assistant Commissioner of Income Tax (ACIT), as determined by the Income Tax Appellate Tribunal (ITAT) in Delhi, throws light on the key role the mode of service of notices plays in tax appeals. The central issue in this case was the validity of electronic notice service when the assessee expressed a preference for physical notices. Analysis : Chequer Marketing Pvt Ltd challenged the appeal disposal by the CIT(A) on the grounds of inadequate service of notice and lack of sufficient opportunit...