Non-appearance due to communication made to former Accountant’s email: ITAT Remands matter to CIT(A)

The ITAT remanded a case back to the CIT(A) after a taxpayer’s communication was sent to the email of their former accountant, causing a failure to appear. The taxpayer had not received the notice in time due to the incorrect email address being used. The ITAT emphasized that such technical errors should not penalize the taxpayer and ordered a fresh hearing to ensure that the matter is resolved fairly. This ruling safeguards taxpayers against procedural mistakes that affect their ability to participate in hearings.