Taxpayer fails to Opt for Email Notice in Form-35: ITAT Restores Matter for Fresh Adjudication

The Income Tax Appellate Tribunal (ITAT) recently addressed a case where a taxpayer failed to opt for electronic communication by not submitting the required form for email notices. Due to this oversight, the taxpayer did not receive crucial notices, leading to an ex-parte assessment order. Upon realizing the situation, the taxpayer appealed, arguing that the lack of proper notice deprived them of a fair opportunity to present their case. The ITAT acknowledged the importance of taxpayers opting for electronic communication to ensure timely receipt of notices and correspondence from tax authorities. Recognizing the principles of natural justice, the tribunal set aside the ex-parte order and remanded the matter for fresh adjudication. This decision emphasizes the necessity for taxpayers to proactively opt for electronic communication to avoid such situations and ensures that they receive all pertinent information promptly, safeguarding their rights in tax proceedings.