Hearing Notices Sent by CIT(A) via Email against Assessee’s Request in Form 35: ITAT remits Matter to CIT(A)

The ITAT remitted a case back to the Commissioner of Income Tax (Appeals) [CITA] after finding that hearing notices were sent via email despite the assessee’s specific request in Form 35 to be notified by postal mail. The tribunal ruled that the CITA failed to respect the assessee’s communication preferences and ordered a fresh hearing of the case. This judgment underscores the importance of adhering to procedural requirements and ensuring that taxpayers’ preferences regarding communication methods are honored. The ruling serves as a reminder to tax authorities to follow proper procedures and respect taxpayers’ rights to fair and transparent adjudication processes.