https://www.taxtmi.com/caselaws?id=781079 An ex parte first appellate order was considered unsustainable where the assessee had expressly indicated in the appeal form that hearing notices should not be sent by email, yet notices were issued only by email and remained uncomplied with, leaving the assessee unheard. In these circumstances, the matter required fresh consideration by the appellate authority after granting a proper opportunity of hearing. The dispute was accordingly restored for de novo adjudication before the first appellate authority. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781079 An ex parte first appellate order was considered unsustainable where the assessee had expressly indicated in the appeal form that hearing notices should not be sent by email, yet notices were issued only by email and remained uncomplied with, leaving the assessee unheard. In these circumstances, the matter required fresh consideration by the appellate authority after granting a proper opportunity of hearing. The dispute was accordingly restored for de novo adjudication before the first appellate authority. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781079