Notices sent to Inactive Email ID: ITAT directs fresh hearing on Unexplained Demonetization Cash Deposits matter

The Income Tax Appellate Tribunal (ITAT) has directed a fresh hearing in a case involving unexplained demonetization cash deposits after notices were sent to an inactive email ID. The tribunal’s ruling highlights the importance of ensuring that communication is sent to the correct address, as the failure to do so could violate principles of natural justice. The case underlines the need for taxpayers to be diligent about their contact details and for authorities to ensure that notices are delivered in a manner that ensures fair hearing opportunities. This ruling emphasizes the importance of procedural fairness in tax matters.