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Income Tax Notice of appeal sent in SPAM email account folder – Service is not valid

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 Income Tax Notice of appeal sent by email in SPAM email account folder – Service is not valid

 The Commissioner of Income Tax passed an ex parte order dated 12.1.2024 upholding the assessment order in respect of AY 2017-18, since the respondent did not respond to four notices.

 The appellant filed appeal after delay of 313 days.   The main plea was that the notices went to the “SPAM” account of email id of the assessment and therefore, it was not aware of such notices.  The assessee could not be faulted for the technical glitches.

 Order dated 26.5.2025 of ITAT, Chennai, “A” Bench, in ITA No.388/Chny/2025 of M/s. Benit & Co Electronics Pvt Ltd   Vs.  The ITO Corporate Ward-1, Madurai

 

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