https://www.taxtmi.com/caselaws?id=768423 Under Section 282 of the Income-tax Act, 1961 and Rule 127 of the Income-tax Rules, 1962, notice must be served through a recognised mode and at a valid address. Mere uploading of notice on the ITBA portal, without valid service by the prescribed method, was insufficient on the facts, as the assessee had not opted for e-mail service and there was no proper e-mail delivery in the appeal form. The resulting dismissal of the appeal for non-prosecution could not be sustained, and the assessee was entitled to an effective hearing. The HC set aside the dismissal orders and remanded the matter to the CIT(A) for fresh adjudication after due notice. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768423 Under Section 282 of the Income-tax Act, 1961 and Rule 127 of the Income-tax Rules, 1962, notice must be served through a recognised mode and at a valid address. Mere uploading of notice on the ITBA portal, without valid service by the prescribed method, was insufficient on the facts, as the assessee had not opted for e-mail service and there was no proper e-mail delivery in the appeal form. The resulting dismissal of the appeal for non-prosecution could not be sustained, and the assessee was entitled to an effective hearing. The HC set aside the dismissal orders and remanded the matter to the CIT(A) for fresh adjudication after due notice. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768423