ITAT Delhi Remands Reassessment Due to Notice on Wrong Email Address

Sarita Jain Vs ITO (ITAT Delhi) ITAT Delhi Restores Reassessment for Fresh Consideration – Non-Service of Notice on Correct Email Leads to Remand Assessee challenged reassessment proceedings initiated u/s 148 as time-barred. The reassessment had been completed u/s 147 r.w.s 144 r.w.s 144B on 20.05.2023, wherein Assessee was not represented. Similarly, the order of CIT(A) dated 29.08.2024 was also ex parte due to non-appearance. Before Tribunal, it was argued that Assessee did not respond because notices were sent to an incorrect email ID as reflected in IT portal, instead of the email addres...