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2015 (12) TMI 199 - HC - Income TaxTime barred appeal - non serving of notice as submitted by assessee - Held that - It has been categorically recorded by the Tribunal in its order that notice under section 143(2) of the Act was served on the assessee on 31.7.2006. The assessee did not appear. He left the premises without giving further address to the department. Thereafter for further proceedings before the Assessing officer notices were served through affixture at the last known address in the presence of two witnesses of the same locality. Still the appellant did not appear. Ex parte assessment order and demand notice were also affixed on the last known address. The appeal preferred before the CIT(A) was held to be time barred. As assessee has not explained as to why the assessee did not make any effort before the Assessing Officer to represent the case for filing the appeal on time before the learned CIT(Appeals). No material is produced before us to substantiate any contention raised before us - Decided against assessee.
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