Service on Chartered Accountant insufficient for Section 260A appeals; ITAT must serve assessees directly within limitation period

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....HC held that service of ITAT order upon assessee's Chartered Accountant does not constitute sufficient service on the assessee under Section 260A appeal provisions. The statutory scheme requires ITAT to ensure direct communication to the assessee within the prescribed 120-day limitation period. Despite Revenue's contention that service on authorized representative suffices, the Court disagreed, emphasizing ITAT's mandatory obligation to serve copies directly on assessees. The Applicant's claim of ignorance regarding the 2016 order until receiving recovery notice in 2024 was accepted, as the CA could not confirm delivery to the assessee. Consequently, the 40-day delay in filing appeals was condoned, allowing determination on merits.....