Notice not served on Current email Address: ITAT Remands Case to AO

Rakesh Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi addressed an appeal filed by Rakesh against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which had dismissed his appeal for Assessment Year 2011-12. The core issue stemmed from the CIT(A)’s dismissal of the appeal due to alleged non-prosecution, despite the assessee’s claim of having requested an adjournment and additional time. Rakesh argued that the CIT(A) had failed to issue notices to his current email address, as provided in his latest income tax returns, thereby violating the principl...