#Section 250 ITA

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.

ITAT Mumbai ruled that dismissing an income tax appeal for incomplete Form 35 without allowing the assessee an opportunity to cure the defect violates principles of natural justice. The Tribunal emphasized that substantive justice should prevail over procedural technicalities when the assessee demonstrates good faith, setting a precedent for faceless appeals under the Income Tax Act.