Email Notice Non-Compliance due to Online Service Knowledge Gap: ITAT Directs Re-adjudication

Behra Gopal Krishna Rao Vs ITO (ITAT Bangalore) Introduction: The Income Tax Appellate Tribunal (ITAT) in Bangalore recently delved into a matter where a retired employee, Behra Gopal Krishna Rao, found himself at odds with the First Appellate Authority (FAA) due to his unfamiliarity with online computer services. This led to a non-compliance with notices sent to his email. Analysis: Behra Gopal Krishna Rao, having retired from Mangalore Refinery and Petrochemicals Ltd, had filed his income return for the year 2016-17, which was later selected for scrutiny. Following the scrutiny, there was a ...