ITAT Condoned Delay: NFAC Notices Invalidly Sent to Wrong Email ID

Vadivel Chandran Vs ITO (ITAT Bangalore) ITAT Bangalore condones delay – NFAC’s notices invalid as sent to email not mentioned in Form 35; Tax Appeal Restored: Incorrect Email Use Vitiates NFAC’s Ex Parte Proceedings; Natural Justice Violated: Ex Parte Addition Quashed Due to Service on Incorrect Email Assessee, an employee of Cognizant Technology Solutions, purchased a flat in Chennai for ₹71.71 lakh, claiming that funds came from a ₹95 lakh housing loan from ICICI Bank & cash of ₹32.50 lakh received from his parents. AO disbelieved the explanation, noting lack of proof fo...