https://www.taxtmi.com/caselaws?id=783878 An ex parte first-appellate order was challenged on the ground of denial of natural justice, as hearing notices were issued to an email address not furnished by the assessee. The Tribunal held that service at an incorrect email vitiated the opportunity of hearing and explained the assessee's non-compliance; consequently, the ex parte order could not be sustained and was set aside with remand to the first appellate authority for de novo adjudication with a final opportunity to the assessee. On remand, the first appellate authority was directed to rigorously verify alleged accommodation entries routed as unsecured loans and to examine potential tax evasion/fraud, with additions to be sustained if the sham nature is established. en-us Wed, 25 Jun 2025 00:00:00 +0530 Mon, 22 Dec 2025 17:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783878 An ex parte first-appellate order was challenged on the ground of denial of natural justice, as hearing notices were issued to an email address not furnished by the assessee. The Tribunal held that service at an incorrect email vitiated the opportunity of hearing and explained the assessee's non-compliance; consequently, the ex parte order could not be sustained and was set aside with remand to the first appellate authority for de novo adjudication with a final opportunity to the assessee. On remand, the first appellate authority was directed to rigorously verify alleged accommodation entries routed as unsecured loans and to examine potential tax evasion/fraud, with additions to be sustained if the sham nature is established. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783878