Income Tax Notices Sent via Email against Assessee’s Request: ITAT Sets aside CIT(A)’s Ex Parte Order

The ITAT set aside the CIT(A)'s ex parte order in a case where income tax notices were sent via email despite the assessee's request for communication through post. The ITAT ruled that ignoring the mode of communication requested by the taxpayer amounts to a violation of procedural fairness. The tribunal directed the CIT(A) to re-hear the case and issue fresh notices in line with the prescribed communication methods. This decision emphasizes adherence to procedural rights in tax matters.