Non-Service of Notice Through Opted Physical Mode: ITAT Restores Matter to CIT(A) for Fresh Adjudication

The Income Tax Appellate Tribunal (ITAT) has restored a matter to the CIT(A) for fresh adjudication due to non-service of notice through the opted physical mode. This ruling underscores the fundamental principle of natural justice, which requires proper communication of all notices to the assessee. If the taxpayer had chosen a specific mode of communication (e.g., physical mail) and notices were not delivered through that channel, it constitutes a procedural lapse. The ITAT's decision ensures that the taxpayer gets a fair opportunity to respond, preventing ex-parte assessments based on non-receipt of communication.