https://www.taxtmi.com/caselaws?id=467050 Delay of 117 days in filing the appeal was condoned where affidavit evidence showed notices were sent to a former authorised representative's inactive e mail and the assessee did not receive notices on the registered portal e mail; these facts vitiated service and deprived the assessee of an opportunity of hearing. Because the assessment was completed ex parte under Section 144 and the appellate order was dismissed for want of prosecution without proper service, the Tribunal set aside the assessment and remitted the matter to the assessing officer for fresh adjudication after issuance of notices on the correct e mail and affording a hearing; appeal allowed for statistical purposes. en-us Mon, 24 Feb 2025 00:00:00 +0530 Tue, 03 Mar 2026 10:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467050 Delay of 117 days in filing the appeal was condoned where affidavit evidence showed notices were sent to a former authorised representative's inactive e mail and the assessee did not receive notices on the registered portal e mail; these facts vitiated service and deprived the assessee of an opportunity of hearing. Because the assessment was completed ex parte under Section 144 and the appellate order was dismissed for want of prosecution without proper service, the Tribunal set aside the assessment and remitted the matter to the assessing officer for fresh adjudication after issuance of notices on the correct e mail and affording a hearing; appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467050