TaxTMI 
TaxTMI 
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?
APPEAL BEFORE CIT . CASE TANSFERRED TO NFAC.
Karuppannagounder Marimuthu
Income Tax Appeal Dismissed Due to Miscommunication; Notices Sent to Wrong Email Address Specified in Form 35 An appeal related to income tax was transferred to the National Faceless Assessment Centre. The issue arose because communications were not sent to the email address specified in Form 35, with notices being sent to a different email instead. Consequently, the appeal was dismissed, and the appellant was informed via SMS, denying them an opportunity to present their case. The query sought advice on addressing these defects, questioning whether the only recourse was to appeal to the Income Tax Appellate Tribunal. The response suggested filing an appeal with the Tribunal. (AI Summary)