Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order,...

The ITAT (Income Tax Appellate Tribunal) has quashed an assessment order, ruling that "mere upload of notice in Income Tax Portal is not a valid service" without a "real-time alert." The tribunal emphasized that while the tax department uses the portal for communication, it must ensure that taxpayers receive timely and effective notifications (like email or SMS alerts) about new uploads. The absence of such real-time alerts infringes upon the principle of natural justice, as the assessee may genuinely be unaware of the notice, thus rendering ex-parte orders invalid.