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2021 (11) TMI 525 - ITAT AHMEDABADValidity of reopening of assessment - assessee contented that notice was not served upon living member of the HUF and the addition made by the Assessing Officer was unjustified - whether assessment in the case of the assessee was made ex-parte u/s. 144 r.w.s. 147 of the act as no compliance was made during the course of assessment in spite of issuing a number of notices? - HELD THAT:- It is undisputed fact that notice u/s. 148 of the act was served on the address available with the Assessing Officer. The assessee has not communicated any alternative address as provided in rule 127 of the I.T. Rule, 1962. Therefore, notice was served on the address for communication available with the income tax department as laid down in the rule 127 of the I.T. Rule, 1962. Since no one was on behalf of the assessee was available at the given address, therefore, notice was served by affixture according to the provision of sub-section (1) of section 282 of the Income Tax Act, 1961. In the light of the above facts and findings, we do not find any infirmity on this issue in the order of ld. CIT(A) that Assessing Officer has served the notice by affixture on the last known address of the assessee. Therefore, this ground of appeal of the assessee stands dismissed. Additions made by AO ex-parte u/s. 144 and time limit for issuing of notice u/s. 148 - HELD THAT:- As observed during the course of assessment these issues could not be addressed because of non-compliance of the assessee on account of reason beyond the control of the assessee as both the members of the HUF were residing at USA. In the interest of justice, we opined that it would be appropriate to restore the issue of time limit for issuing notice to the file of the Assessing Officer to resolve after verification in accordance to the provision of section 149 of the act. We also set aside impugned additions made by the Assessing Officer to the file of the Assessing Officer for deciding de-novo after verification of the submission to be made by the assessee during the course of set aside proceedings upon granting reasonable opportunities to the assessee. The assessee is also directed to communicate if there is any other alternative address to the Assessing Officer during the course of set aside assessment proceedings. Accordingly, this appeal of the assessee is allowed for statistical purposes
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