Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service

The ITAT has ruled that a notice issued via email, despite specifying in Form 35 not to accept electronic communication, is invalid. The case highlighted a procedural issue where the taxpayer’s notice was issued electronically, violating the explicit instruction in their filed form. The ITAT remanded the matter for reconsideration, emphasizing the importance of adhering to prescribed notice procedures to ensure fair treatment for taxpayers.