ORDER

PER AMITABH SHUKLA, A.M :

The below mentioned appeals have been filed by the appellant assessee and Revenue for AY-2018-19 contesting the order of Ld. First Appellate Authority indicated in Column-E, herein below:-

Both the appeals filed by the assessee and Revenue are concerning same assessment year and hence for the purposes of convenience were heard together and are being adjudicated together.

ITA No.1332/Chny/2024, Assessment Years - 2018-19

2.0 The first issue raised by the assessee through its grounds of appeal is regarding the violation of principles of natural justice stating that proper opportunity of being heard was not given. The Ld. Counsel for the assessee submitted that emails were sent on the email address of former employee and hence the non-compliance to the Ld. AO’s notices was justified.

3.0 The Ld. DR placed reliance on the order of lower authorities.

4.0 We have heard rival submissions in the light of material available on records. The argument put forth by the assessee is not in conformity with facts on records. Apparently a case is made out that the show cause notices sent by the Ld.AO were inaccessible having been sent on the email Ids of ex-employees. At the