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2014 (4) TMI 398 - ITAT MUMBAINon-appearance of the parties – Change of address - Applicability of section 69 of the Act – Held that:- In view of change of the address by the assessee, the notices issued by the AO could not be served upon the assessee - assessee was prevented by reasonable cause and did not appear before AO - the assessee has sufficient material to prove that the investment in mutual fund is explainable – thus, the matter is required to be remitted back to the AO for re-adjudication – Decided in favour of Assessee.
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