CIT(A) Fails to consider written submission and issued notice via email despite opted No in Form 35: ITAT Quashes Ex Parte order

The ITAT quashed an ex-parte order passed by the Commissioner of Income Tax (CIT) as it failed to consider written submissions and issued notices via email, despite the taxpayer opting for no-intimation in Form 35. The Tribunal ruled that the CIT had not complied with the procedural requirements for issuing a fair order. The case highlights the importance of following the due process of law and ensuring that taxpayers have an opportunity to present their case before decisions are made. This ruling ensures that taxpayers are treated fairly and in accordance with the legal norms.