The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) recently ruled that the notices were dispatched to an incorrect email address, resulting in the recipient not receiving them.
The bench, comprising Suchitra Kamble (Judicial Member) and Makarand V. Mahadeokar (Accountant Member), highlighted the consistent emphasis in judicial pronouncements on the importance of proper service of notices as a fundamental requirement for the validity of proceedings under the Income Tax Act, 1961. The extrapolation of these principles to the realm of email communications signifies that incorrect email addresses amount to improper service, consequently invalidating any subsequent actions based on such notices.
For more details, you can access the income-tax-notice-order-itat directly or download it here.