ITAT Condoned 19-Day Delay in Appeal Due to service of notices on Outdated Email

Geetha Gopalan Vs DCIT (ITAT Bangalore)

In Geetha Gopalan vs DCIT, the assessee filed an appeal against the NFAC order dated March 18, 2024, for the assessment year 2018-19. The issue arose when the assessee failed to appear before the CIT(A) despite multiple notices being issued. The assessee’s representative, however, explained that the notices were mistakenly sent to an outdated email address of a previous tax consultant. Although the correct email was provided in Form 35 during the appeal filing, the notices were sent to the email used in prior income tax returns

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