Wrong Email, Wrongful Ex-Parte Order: ITAT Sends 12A Appeal Back to CIT(A)

Xion Progressive Educational Society Vs ITO (ITAT Delhi)

Assessee, an educational society, challenged the ex-parte order of CIT(A)/NFAC dated 29.04.2025. The grievance was that CIT(A) issued notices to an incorrect e-mail ID, not the email address furnished by the assessee before lower authorities. Due to this mismatch, assessee never received hearing notices & therefore could not appear or submit documents.

Before Tribunal, assessee argued violation of natural justice. Revenue did not dispute the factual contention that NFAC notices were not sent to the designated email

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