https://www.taxtmi.com/caselaws?id=781663 ITAT set aside the CIT(A)'s dismissal for non-prosecution where notices were sent only to the assessee's email despite the assessee having opted not to receive electronic communications. ITAT held physical service was required; the CIT(A)'s merits adjudication lacked any of the assessee's submissions. The matter is remitted to CIT(A) with direction to serve a physical notice (and e-mail notice) and afford one opportunity to represent the case. Appeal is allowed for statistical purposes. en-us Thu, 10 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781663 ITAT set aside the CIT(A)'s dismissal for non-prosecution where notices were sent only to the assessee's email despite the assessee having opted not to receive electronic communications. ITAT held physical service was required; the CIT(A)'s merits adjudication lacked any of the assessee's submissions. The matter is remitted to CIT(A) with direction to serve a physical notice (and e-mail notice) and afford one opportunity to represent the case. Appeal is allowed for statistical purposes. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781663