Mere uploading of communication in e-portal not sufficient under Income Tax: ITAT Agra

Aastitva Jain Family Trust Vs ITO (ITAT Agra) ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 of the Income Tax Rules. Facts- The main issue involved herein is delay in filing of an appeal before CIT(A) by 2176 days. It is the main contention of the assessee that the assessee was not aware of the processing of the return by CPC u/s 143(1), and consequently raising of total tax and interest demand of Rs. 1,12,190/- against the assessee vide intim...