Matter restored to CIT(A) as personal hearing notice was sent via email inspite of specifically opting out

Sarita Konda Vs ITO (ITAT Raipur)

ITAT Raipur restored the matter to the file of CIT(A) for fresh adjudication as intimation of fixation of hearing was sent via email, and no physical/ hard copy was sent, inspite of specifically stating in Form 35 that all notices/ communication to be sent in a mode otherwise through email.

Facts- During the course of assessment proceedings, the A.O observed that the assessee had made cash deposits of Rs.16,31,000/- in her bank account. Although it was the claim of the assessee that cash deposits in her bank account was the

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