Incorrect Email Address in Form No. 35: ITAT Restores Matter to CIT(A)

Conscient Infrastructure P. Ltd. Vs DCIT (ITAT Delhi) The case of Conscient Infrastructure P. Ltd. vs. DCIT (ITAT Delhi) addresses the dismissal of the assessee’s appeal due to procedural errors in notice service by the Commissioner of Income Tax (Appeals) [CIT(A)]. The dispute arose from an ex-parte decision by the CIT(A), dismissing the appeal for the assessment year 2017-18. The assessee argued that notices from the CIT(A) were sent to an incorrect email address, contrary to the one specified in Form No. 35. This discrepancy led to the non-receipt of critical communications, impeding ...