Income Tax Notices sent to Old E-mail Address, Made Ex-parte Addition u/s 69A: ITAT Restores Matter to AO

The ITAT has restored a matter to the Assessing Officer (AO), ruling that "income tax notices sent to an old e-mail address" that led to an "ex-parte addition" are invalid. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.