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\u00a0 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)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250 : Appeal-Commissioner (Appeals)-Service of notice-Procedure-Ex parte order-Notice is not issued to email address provided by assessee in Form 35 or on email address provided in profile information-Order of CIT(A) is set aside and matter remanded back to adjudicate appeal afresh. [Form No 35] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49911","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cZ1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49911"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49911\/revisions"}],"predecessor-version":[{"id":49912,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49911\/revisions\/49912"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}