Email Error Causes Non-Appearance before CIT(A): ITAT directs Fresh Adjudication

Saraswathi M Khjuri Vs ITO (ITAT Bangalore) In the case of Saraswathi M Khjuri Vs ITO, the assessee appealed against the National Faceless Assessment Centre (NFAC) order dated May 14, 2024, for the assessment year 2017-18. The primary contention was that the assessee failed to appear before the Commissioner of Income Tax (Appeals) [CIT-A] despite receiving multiple notices. However, the notices were sent to an email address specifically marked as not for communication in the assessee’s appeal form. The Income Tax Appellate Tribunal (ITAT), Bangalore, observed that this miscommunication w...