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Notices Sent to no communication Email Address – ITAT Bangalore Orders Fresh Adjudication

Case Law Details

Case Name
Igoor Seva Sahakara Sangha Niyamitha Vs ITO (ITAT Bangalore)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2017-18
Advertisement Igoor Seva Sahakara Sangha Niyamitha Vs ITO (ITAT Bangalore) In the case of Igoor Seva Sahakara Sangha Niyamitha, the ITAT Bangalore addressed an appeal against the National Faceless Assessment Centre (NFAC) regarding the assessment year 2017-18. The assessee failed to appear before the CIT(A) due to hearing notices being sent to an email address that was explicitly marked as non-communicative in Form 35. Despite the email notice error, no alternative communication was attempted. The ITAT ruled that the non-appearance could not be attributed to the assessee’s default and pro...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,808

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