ITAT Overturns Ex-Parte Order Due to Non-Adherence to Notice Service Preferences

Jayshree Kamleshkumar Patel Vs ITO (ITAT Ahmedabad)

Introduction: In a remarkable case of Jayshree Kamleshkumar Patel vs ITO, the ITAT Ahmedabad has overturned an ex-parte order passed by the National Faceless Appeal Center (NFAC), Delhi due to non-compliance with the notice service preferences. The assessee, despite making it clear on Form No. 35 that she preferred physical notices over emails, repeatedly received notices via email, to which she did not respond. The result was an ex-parte order that she app

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