Invalid service through ITBA portal led to remand for fresh appellate disposal after proper notice and hearing opportunity.

Service of a hearing notice through the ITBA portal was treated as not constituting valid service under section 282(1) of the Income-tax Act read with Rule 127(1) of the Income-tax Rules. Because the notices were not duly served, the ex parte appellate disposal for non-prosecution could not be sustained. The appellate matter therefore required fresh consideration after proper notice and a reasonable opportunity of hearing. The case was remanded to the appellate authority for fresh disposal, and the appeal was partly allowed for statistical purposes.

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Issues: Whether service of notice through the ITBA portal constituted valid service under the Income-tax Act and the Income-tax Rules, and whether the appellate order called for remand for fresh disposal after affording reasonable opportunity of hearing.

Analysis: The notice of hearing issued through the ITBA portal was held not to be a valid mode of service for the purpose of section 282(1) of the Income-tax Act, 1961 read with Rule 127(1) of the Income-tax Rules, 1962. As the notices were not duly served, the ex parte disposal for non-prosecution could not be sustained. Following the view that service through the ITBA portal is invalid, the matter required fresh consideration after proper notice and opportunity of hearing.

Conclusion: The matter was remanded to the appellate authority for fresh disposal after granting reasonable opportunity of hearing to the assessee; the appeal was partly allowed for statistical purposes.

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