ITAT Remands Case for Improper Service of Notice Issued via Email Despite Form 35 Specifications

R.K. Sipani Foundation Vs ITO (ITAT Bangalore) The appeal in R.K. Sipani Foundation vs. ITO was brought before the Income Tax Appellate Tribunal (ITAT) Bangalore, challenging the order of the Commissioner of Income Tax (CIT) dated 30.07.2024 for the assessment year 2017-18. The central issue raised by the assessee was the improper service of notice regarding the hearing of the appeal. The assessee’s counsel pointed out that the Form 35, submitted to the CIT(A), explicitly stated that notices of hearing should not be sent via email. Despite this, the CIT(A)’s office issued a notice via ...