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2022 (7) TMI 1042 - AT - Income TaxValidity of reopening of assessment - main contention of the assessee is that the notice u/s 148 of the Act had been issued at the wrong address i.e. where the assessee had not been residing - HELD THAT:- Admittedly, the assessee had an address in Ludhiana and she also has an address in Mohali and another address in Chandigarh. From the records also, it is not coming out as to what is the correct address of the assessee as per the PAN records. In such a situation, we are of the considered view that the assessee cannot be allowed to take the benefit of plea of no service of notice u/s 148 of the Act when even as per the various documents filed before us, the assessee was having three addresses. In such a situation, we would concur with the categorical findings of FAA that the notice u/s 148 of the Act had been served on the assessee through affixture. Moreover, it is not the case of the assessee that her case was dismissed ex-parte by the Ld. CIT(A) or her assessment was completed ex-parte by the Assessing officer as at both the Forums her case had been duly represented by some authorised representatives as is apparent from the assessment order as well as the First Appellate order. Here again, the veracity of the assessee’s contention that she had not authorised anybody to represent her, cannot be verified for want of adequate proof. The assessee’s contention that the signature on Form 35 is not hers, is a matter within the realm of Forensic Experts. Further, as per record, even notice u/s 142(1) had been received by the assessee and had been duly responded to. Therefore, we reject the assessee’s legal ground that the subject assessment is liable to be set aside for want of service of notice u/s 148 of the Act. We dismiss the grounds raised by the assessee in this regard. For merits of addition assessee has made several averments in which she has denied that she had ever filed any appeal before the Ld. First Appellate Authority and it has also be averred that she had neither appeared nor engaged any counsel to appear on her behalf either before the Assessing officer or before the Ld. CIT(A). In this affidavit, she has also mentioned about an ongoing matrimonial dispute between her son and his wife and it has also averred that the combined order of the Ld. CIT(A) is in the name of Shri Raj Partap Singh and the assessee and that Shri Raj Paratap Singh is the brother-in-law of her son - As sympathetic view of the fact that the assessee is an elderly warwidow, who might have been put to disadvantage by some unscrupulous elements behind her back, and also keeping in mind the principle of natural justice, we are of the considered opinion that even though we have upheld the findings of the Ld. CIT(A) regarding service of notice u/s 148 of the Act, in the interest of substantial justice, the assessee should be given another opportunity to explain the entire transaction and establish with proof her contention regarding non-taxability of the same before the Ld. CIT(A). Appeal of the assessee stands partly allowed for statistical purposes.
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