ITAT directs service of notice to Assessee’s Lawyer via email as same could not delivered to Assessee

Massive Infrastructure Pvt. Ltd. Vs ITO (ITAT Kolkata) In this case Ld. CIT(A) has passed the order without hearing the assessee and not on merits there is a violation of Natural Justice. Therefore, we are inclined to set aside the impugned order of Ld. CIT(A) and restore the appeal back to the file of the Ld. CIT(A) with a direction to issue notice as per section 127 of the Income Tax Rules, 1962. From the reading of Rule 127, it is clear that notice would be issued, inter alia, to the e-mail ID reflected in the return of income or as prescribed in sub-clause (b) of Rule 127(2) of the Rules. ...