https://www.taxtmi.com/caselaws?id=446349 The HC set aside ITAT's order due to improper notice service to the appellant. The court held that mere posting of hearing dates in cause lists is insufficient communication under Rule 19 of ITAT Rules, 1963. Proper notice must be served to parties regarding miscellaneous petition hearings after appeal disposal. The tribunal failed to send petition copy to the petitioner as required under Section 254(2) of Income Tax Act, 1961. The court emphasized that communication is complete only when received by the addressee, not merely dispatched. Case remitted to ITAT for fresh hearing after proper notice to petitioner. en-us Tue, 19 Sep 2023 00:00:00 +0530 Fri, 01 Dec 2023 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446349 The HC set aside ITAT's order due to improper notice service to the appellant. The court held that mere posting of hearing dates in cause lists is insufficient communication under Rule 19 of ITAT Rules, 1963. Proper notice must be served to parties regarding miscellaneous petition hearings after appeal disposal. The tribunal failed to send petition copy to the petitioner as required under Section 254(2) of Income Tax Act, 1961. The court emphasized that communication is complete only when received by the addressee, not merely dispatched. Case remitted to ITAT for fresh hearing after proper notice to petitioner. Case-Laws Income Tax Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446349