FAA issues 6 Income Tax Notices likely Delivered to Assessee’s Spam Folder: ITAT directs Fresh Adjudication

The ITAT ruled in favor of an assessee who claimed that multiple income tax notices sent by the First Appellate Authority (FAA) were delivered to their spam folder, causing a delay in response. The tribunal found that the FAA did not properly communicate with the assessee and directed a fresh adjudication of the matter. This case underlines the challenges that digital communication can pose in legal and financial processes, especially when important notices are misdirected or overlooked. The ITAT’s ruling serves as a reminder to tax authorities to ensure proper delivery and receipt of notices, and to consider technical issues that may arise in communication.