Assessee filed appeal on 31.01.2019 but failed to comply with multiple notices issued by CIT(A) in October, December 2024 & January–February 2025. Despite this, CIT(A) issued notices through email, which Assessee could not access. This ruling emphasizes that where an uneducated small taxpayer opts for physical notices, failure to adhere to such preference vitiates the proceedings & ex parte dismissal cannot be sustained. Therefore, the probability cannot be ruled out that the Assessee could not have received the notices issued by the Ld. The Assessee is also directed to comply with the notices to be issued by the Ld.