Delay in Filing Appeal due to Service of FAA Notice to Old CA’s Mail ID: ITAT remands Matter

The Income Tax Appellate Tribunal (ITAT) remanded a case due to a delay in filing an appeal caused by the service of the First Appellate Authority (FAA) notice to an outdated email address of the Chartered Accountant (CA). The appellant argued that the notice was sent to an incorrect email, leading to the delay. The Tribunal found merit in this claim and decided to remand the matter back to the FAA for fresh consideration, highlighting the importance of proper service of notices to the correct addresses to avoid procedural delays.