Email Notice Invalid as Assessee Opted ‘No’ for Email in Form 35; Ex Parte Order Set Aside

Ram Bishal Sharma Vs ITO (ITAT Raipur)

The Income Tax Appellate Tribunal (ITAT), Raipur bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (CIT(A)/NFAC) in the case of Ram Bishal Sharma versus the Income Tax Officer for Assessment Year 2011-12. The Tribunal’s decision, pronounced on June 27, 2025, emphasizes the fundamental principle of natural justice, particularly the requirement for proper service of hearing notices, and directs a fresh adjudication on merits.

Background of the Ex-Parte

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