Notice Issued in wrong Email Id: ITAT Grants Opportunity to Substantiate Cash Deposit and Property...

The ITAT (Income Tax Appellate Tribunal) has granted an opportunity to an assessee to "substantiate cash deposit and property purchase," after the "notice was issued in a wrong email ID." The tribunal recognized that the communication failure, where the tax notice was sent to an incorrect email address, deprived the assessee of a fair chance to respond. In the interest of natural justice, the ITAT directed the Assessing Officer to provide a fresh opportunity for the assessee to explain the large cash deposits and property acquisitions.