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2021 (4) TMI 889 - AT - Income TaxReopening of assessment u/s 147 - notice issued u/s 148 on the completely incorrect address of the appellant - as per revenue notice was issued upon the assessee by electronic mode - addition made by the A.O under Sec.69A - HELD THAT:- Nothing has been placed on record which would reveal that the A.O had got the notice issued under Sec. 148, dated 21.03.2018 served through affixture at the last known address of the assessee - A.O had referred to an incorrect address of the assessee in the body of the assessment order itself militates against the aforesaid unsubstantiated claim of the A.O of having carried out a valid service of the notice issued under Sec. 148, dated 21.03.2018 through affixture at the last known address of the assessee. In the backdrop of the aforesaid facts, we are unable to persuade ourselves to subscribe to the validity of the service by affixture of the notice issued under Sec. 148, dated 21.03.2018, as had been claimed by the A.O in the assessment order. Notice issued under Sec. 148 was sent to the assessee through ITBA on 21.03.2018 - Before us, the revenue had relied upon a letter received from the ITO- 27(2)(1), Mumbai, dated 21.01.2021 and therein claimed that the notice issued under Sec. 148 was served on the assessee on 21.03.2018 through ITBA. However, on a perusal of the screenshot of the income-tax portal of the assessee as had been placed on our record at Page 16 of the assessee‘s Paper Book (for short “APB‘), we find that the same though reveals that the notice under Sec. 148 was issued on 21.03.2018 [document ID No. ITBA/AST/S/148/2017- 18/1009359143(1)] however, the column referring to the date of service of the said notice is found to be blank. In fact, we are unable to comprehend that when the assessee, as claimed, did not have any e-mail address then, how the notice issued under Sec. 148 could have been served upon him by the department through electronic mode. Nothing has been brought on our record by the ld. D.R to dislodge the aforesaid claim of the assessee. As the assessee had not filed his return of income for the year in question i.e A.Y 2011-12 thus, the occasion of furnishing of any e-mail address in such non-existent return of income doe not arise. Insofar the last income-tax return of the assessee is concerned, the same, as observed by us hereinabove was filed by the assessee for A.Y 2005-06 on 29.08.2005 - On a perusal of the return of income for A.Y 2005-06, we find that no e-mail address was therein made available by the assessee. Lastly, it is also not the case of the department that the assessee had ever made available its e-mail address either to the income-tax authority or to any person authorised by it. We concur with the ld. A.R that the claim of the revenue that the notice issued under Sec. 148, dated 21.03.2018 was served upon the assessee by electronic mode being devoid of any force cannot be accepted. Accordingly, on the basis of our aforesaid deliberations, we are of a strong conviction that the notice issued under Sec.148, dated 21.03.2018 had also not been served by the department by electronic mode. As pursuant to the notice issued by the A.O under Sec. 133(6), dated 11.07.2018 to the assessee‘s bank viz. Cosmos Cooperative Bank Ltd, Branch: Ghatkopar (W), Mumbai, the latter vide its letter dated 30.07.2018 had furnished with him the complete details of the assessee, viz. copy of the account opening form; copy of the KYC documents, PAN Card, of the assessee; copy of KYC documents, PAN Card and Passport of Mrs. Pankaj Bharti Shah (widow of the assessee); and the contact number of the assessee/widow of the assessee. In the backdrop of the aforesaid facts, we are unable to understand that now when the actual address of the assessee was available with the A.O from the aforesaid three sources, viz. (i) last income-tax return of the assessee i.e for A.Y. 2005-06; (ii) PAN database; and (iii) details furnished by the bank; then, what had stopped him from serving the notice issued under Sec. 148 at the said address. On the basis of the aforesaid facts, we are of a strong conviction that as the assessment framed by the A.O under Sec. 144 r.w.s 147, dated 10.11.2018 was not preceded by a service on the assessee of a notice issued under Sec. 148 thus, no valid assessment could have been framed by him. Accordingly, we are of the considered view that de hors service on the assessee of a notice issued under Sec.148 of the Act the assessment framed by the A.O under Sec. 144 r.w.s 147, dated 10.11.2018 cannot be sustained and is liable to be vacated - Decided in favour of assessee.
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