CIT(A) passed the ex-parte order. On appeal the assessee contended that during appellate proceedings, Commissioner (Appeals) had not issued notice to e-mail address provided by assessee in Form 35 or on e-mail address provided in profile information but notice was sent to e-mail of former CA provided. Commissioner (Appeals) had passed an order ex parte qua assessee. On appeal the Tribunal held that notice by Commissioner (Appeals) on e-mail address other than e-mail address given in Form 35 of appeal tantamounted to issue of notice on wrong and invalid address and as such no service of notice Therefore  matter is s remand back to Commissioner (Appeals) to adjudicate appeal afresh after granting sufficient opportunity of being heard. (AY. 2012-13, 2015-16, 2016-17)