Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance

The ITAT has remitted a matter back to the lower authorities, noting "sufficient cause for non-compliance" after an email notice was sent to an ID not cited in Form 35. The tribunal's decision came after the taxpayer argued that the notice was not properly served. The ruling reinforces the importance of a proper mode of communication and ensures that taxpayers are not penalized for procedural lapses that are not their fault.