This discussion addresses whether an appeal can be filed if an ex-parte assessment order, under section 143(3), was served only by email. While email service is generally considered valid notice, the consensus is that an appeal is still possible if the order is unfavourable and there are valid grounds to contest it. The key is having a strong case to present during the appeal process.
15 January 2020
Notice serviced by e-mail are deemed to be received by the assessee. Yet an appeal shall be made if the order is unfavourable and you have the grounds to fight.