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of HC affirmed ITAT's order regarding service of notice through electronic portal. The court held that uploading notice on ITBA portal without explicit consent or actual email communication does not constitute valid legal service. Following precedential principles, the court determined that electronic service via e-portal without direct recipient confirmation fails to meet procedural requirements under Section 282 of Income Tax Act and Rule 127 of Income Tax Rules. Consequently, ex-parte dismissal of appellant's appeal was deemed improper, with HC setting aside lower appellate authorities' orders as illegal and directing reconsideration of the original appeal on merits.
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