ITAT Chennai Sets Aside Ex-Parte Tax Order Over Email Spam Folder Issue

Benit & Co. Electronics Pvt. Ltd Vs ITO (ITAT Chennai) ncome Tax Appellate Tribunal (ITAT) Chennai, in a recent ruling, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals)/NFAC against Benit & Co. – Electronics Pvt. Ltd. for the Assessment Year 2017-18. The Tribunal’s decision, pronounced on May 26, 2025, hinged on the assessee’s claim that notices from the CIT(A) were diverted to the email spam folder, preventing timely responses. The assessee had appealed the CIT(A)’s order, dated January 12, 2024, with a delay of 313 days. The I...