Notice Sent On Incorrect Email Addresses Constitutes Improper Service: Ahmedabad ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that notices sent to incorrect email addresses constitute improper service. The bench, comprising Suchitra Kamble and Makarand V. Mahadeokar, emphasized that proper service of notices is essential for valid proceedings under the Income Tax Act, 1961. In this case, the assessment for the AY 2005-2006 and AY 2006-2007 had been completed, but the notices were sent to incorrect email addresses, leading to non-receipt by the assessee and the dismissal of their appeal by CIT (A). The tribunal found that the CIT (A) erred in dismissing the appeal without giving the assessee a fair opportunity to present their case. Consequently, the tribunal set aside the CIT (A)'s orders and remanded the case for fresh adjudication, ensuring the assessee has an adequate opportunity to be heard.