Valid service of notice under tax law requires prescribed modes; portal upload alone could not sustain dismissal for non-prosecution.

Under Section 282 of the Income-tax Act, 1961 and Rule 127 of the Income-tax Rules, 1962, notice must be served through a recognised mode and at a valid address. Mere uploading of notice on the ITBA portal, without valid service by the prescribed method, was insufficient on the facts, as the assessee had not opted for e-mail service and there was no proper e-mail delivery in the appeal form. The resulting dismissal of the appeal for non-prosecution could not be sustained, and the assessee was entitled to an effective hearing. The HC set aside the dismissal orders and remanded the matter to the CIT(A) for fresh adjudication after due notice.

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Issues: Whether notice uploaded on the ITBA portal, without service by the mode required in the circumstances, constituted valid service so as to justify dismissal of the assessee's appeal for non-prosecution.

Analysis: Service of notice under the Income-tax Act, 1961 has to conform to Section 282 of the Income-tax Act, 1961 and Rule 127 of the Income-tax Rules, 1962. The permissible modes include postal, prescribed civil process, electronic record, or such other mode as may be provided by the rules, and the relevant address for delivery or transmission must be one recognised under the rule. On the facts found, the assessee had not opted for service through e-mail, there was no valid service at the e-mail address in the appeal form, and mere uploading on the ITBA portal was treated as insufficient. In the absence of proper service, dismissal of the appeal for non-prosecution could not stand, and the assessee was held entitled to an effective opportunity of hearing.

Conclusion: Uploading notice only on the ITBA portal was not valid service in the present facts, and the orders dismissing the appeals for non-prosecution were set aside with a remand to the CIT(A) for fresh adjudication after due hearing.

Ratio Decidendi: Where the statute and rules prescribe recognised modes of service, mere uploading of notice on the departmental portal, without valid service in accordance with the prescribed framework, does not satisfy the requirement of notice or the principles of natural justice.

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