The CIT(A) passed the ex parte order on the ground that  when the assessee himself has given multiple e-mail ids and assessee has responded to the notice issued on its latest e-mail id on which several communications for hearing of the appeal were issued. On writ the single judge  held that   the opportunity of hearing was given  hence the writ petition was dismissed. On appeal the Court held that   notices to the assessee were not sent at the addresses indicated in the appeal memorandum. Therefore, the  appellate orders are set aside and the appellate authority is directed to issue a fresh notice of hearing in respect of the appeals at the correct e-mail address and thereafter, pass final orders in the appeal  after hearing the assessee or his Authorised Representatives in the matter. Department is advised to evolve a procedure whereby e-mail ids furnished by the assessees are regularly updated after confirmation with  the assessee, so that at any given point in time, an assessee can only insist upon a maximum of three e-mail ids to which communications intended for him may be addressed. (AY-2011-12 to 2014-15)