APPEAL BEFORE CIT . CASE TANSFERRED TO NFAC.

[Karuppannagounder Marimuthu]

Communications were not sent to the email ID mentioned in Form 35. Different EmailId found in the notices. Appeal dismissed—info communicated in SMS. Opportunity to the appellant denied. How to redress the above defects. Only appeal to ITAT or any other remedy?

[DR.MARIAPPAN GOVINDARAJAN]

You may file appeal before the Income Tax Appellate Tribunal.

AI Summary

Notice communication mismatch undermining right to be heard; procedural denial may be remedied by appellate review. Communications for a tax appeal went to an email address different from that stated in Form 35, with notices using an alternate email and substantive information conveyed by SMS, resulting in an alleged denial of opportunity to be heard and dismissal of the appeal; the recorded advice is to pursue an appellate remedy before the tribunal.