ITAT directs Reconsideration of Case by CIT(A) due to Lack of Communication

Sandeep Kumar Vs ITO (ITAT Chandigarh) Introduction: The Income Tax Appellate Tribunal (ITAT) in Chandigarh recently addressed an important aspect of income tax proceedings – the proper service of notices. The case of Sandeep Kumar vs. ITO for the assessment year 2011-12 raises questions about whether mere uploading of income tax notices on the e-portal constitutes proper service. Grounds of Appeal: The appellant, Sandeep Kumar, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, dated 27/02/2023. The grou...