Held that the Department issued the notices to the assessee at an email address not specified in Form No. 35 and consequently, the assessee could not avail of the opportunities provided by the office of the CIT(A), the appeals filed before the CIT(A) are restored, with the direction to the CIT(A) to afford an opportunity of being heard to the assessee, and dispose of the appeals afresh. Tribunal also held that since the assessee and her Authorised Representative took no step to apprise the Department that she wanted a change in the email address for communications of notices, a cost of Rs. 2,500 is imposed on the assessee in each appeal. (AY.\u00a0 2015-16 & 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 250: Appeal-Commissioner (Appeals)-Procedure-Notices sent to the wrong e-mail address-Failure to intimate change of email-Ex parte order was set aside-Cost of Rs 2500 was imposed on each appeal. [S. 254(1)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62093","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g9v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62093","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=62093"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62093\/revisions"}],"predecessor-version":[{"id":62094,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62093\/revisions\/62094"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}