Income Tax return for AY 2009-10 was filed electronically in Sept 2009, intimation u/s 143(1) was received thru email raising a demand and email account was not checked. It was noticed in Dec 2011 and a Rectification was filed in December 2011 which was rejected in March 2012 as time barring thru email only. What are the options left - file appeal with condonation of delay? Moreover, as no physical notice was served raising a demand can notice thru email is valid AND what will be the date of service of such intimation/notice/order?