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Facts
The assessee preferred an appeal against the order of the NFAC, Delhi, which dismissed the appeal in limine. The CIT(A) had issued notices through the ITBA Portal, which the Tribunal found not to be a proper method of service.
Held
The Tribunal held that issuing notices solely through the ITBA Portal was not a proper way to serve notice. Proper service should include registered email, and the appeal should have been decided on merits.
Key Issues
Whether the dismissal of appeal in limine by CIT(A) on the basis of notice served through ITBA portal is proper and whether the appeal should be decided on merits.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI RAHUL CHAUDHARY, HON’BLE
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