Bench: : Shri Ramit Kochar
5 | P a g e ITA No.113, 114 & 115/Agr/2024 has stated in Form No. 35 that notices/communication may not be sent by email . It is also averred that the assessee lost contact with said advocate at Shivpuri, after permanently shifting to Mathura, UP. It is also averred that notices issued by ld. CIT(A) by email to the assessee