Held that though the assessee alleged that the email address sanjay@markoline.com was discarded in January, 2019, no evidence or proof is brought on record that the necessary changes were made in the taxpayer profile on the IT portal prior to the aforesaid date of communication. Accordingly in view of para 6 of the Notification No. 2 of 2016, the email address sanjay@markoline.com is the primary email address for the purpose of issuing electronic communication. Therefore, the communication dt. 17th March, 2019 of the proposed adjustment under s. 143(1)(a) sent at the aforesaid email address is a valid communication. As regards late payment of employees contribution the Tribunal held that the disallowance is justified  and the  matter is remanded to the AO to find out any extension was granted under the relevant statutes for payment of employees’ contribution to  ESI/ PF. (AY.2018-19)