https://www.taxtmi.com/caselaws?id=790104 An appellate disposal made solely on email notices was unsustainable where the assessee had not consented to receive notices by email in the appeal form. The tribunal held that, in the absence of effective service through an agreed mode, the assessee could not be faulted for non-response and the appellate authority should have used an alternative mode consistent with the stated choice. The order was therefore set aside on procedural fairness grounds and the matter was restored for fresh adjudication after granting an effective opportunity of hearing. en-us Wed, 25 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790104 An appellate disposal made solely on email notices was unsustainable where the assessee had not consented to receive notices by email in the appeal form. The tribunal held that, in the absence of effective service through an agreed mode, the assessee could not be faulted for non-response and the appellate authority should have used an alternative mode consistent with the stated choice. The order was therefore set aside on procedural fairness grounds and the matter was restored for fresh adjudication after granting an effective opportunity of hearing. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790104