Notice issued on wrong address violates natural justice principles. Appellant entitled to fair hearing.

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....The Appellate Tribunal addressed the issue of notice being sent to the wrong address, leading to an ex-parte order by the CIT(A) due to improper service. The CIT(A) failed to send notice to the correct email address as required by CBDT Notification No. 139. Courts have recognized that expecting taxpayers to constantly monitor the tax department's portal is impractical. Recent case law emphasized the need for proper communication of notices in accordance with the law. The principles of natural justice mandate that taxpayers be given a fair opportunity to respond. The Tribunal remanded the case to the CIT(A) for a fresh decision after ensuring the appellant is granted a fair hearing and opportunity to present their case.....