Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice | Failure to Serve Notice via Email in Form 35 Invalidates ITAT Appeal Dismissal: ITAT Nagpur
The ITAT Nagpur set aside an appeal dismissal because the National Faceless Appeal Centre failed to serve notices to the assessee at the email address provided in Form 35, violating the fundamental right to a fair hearing. This ruling reinforces that technical compliance with notice procedures is not enough - service must be effective and aligned with the assessee’s official communications channel, impacting all taxpayers and revenue authorities under Section 250.