ITAT restores appeal to CIT(A) over property valuation, Citing assessee's inability to access Notice Through emails

The ITAT (Income Tax Appellate Tribunal) has restored an appeal to the CIT(A) over property valuation, citing the assessee's inability to access notices through emails. The tribunal recognized that the assessee was genuinely prevented from responding to official communications regarding property valuation, as they were not receiving emails effectively. This decision emphasizes the importance of ensuring proper service of notice and the principle of natural justice, granting the assessee a fair opportunity to present their case and rectify procedural lapses that may have occurred due to communication issues.