Hearing Notices Sent to Registered E-mail ID went Unnoticed leading to Non-appearance: ITAT Remands file to CIT (A) for Fresh Adjudication

The Income Tax Appellate Tribunal (ITAT) remanded a case back to the Commissioner of Income Tax (Appeals) [CIT(A)] due to the non-appearance of the assessee, which occurred because the hearing notices sent to the registered email ID went unnoticed. The ITAT highlighted the importance of proper communication and ensuring that notices are received and acknowledged by the concerned parties. This ruling stresses the need for diligent follow-up on procedural communications to avoid undue delays and ensure fair adjudication.