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2022 (9) TMI 974 - Income Tax
Reopening of assessment u/s 147 - non-receiving the notice by the assessee during the assessment proceedings - Reason to believe - HELD THAT:- AO had issued notice to the assessee as per the available record in PAN data basis. There is no error on the part of the AO on the service of the notice to the assessee within stipulated time.
The assessee also had not informed the AO about his current jurisdiction or the communication address for serving of notice. Related to the grievance for reopening on basis of AIR data which is related to borrowed satisfaction of the AO, this ground is agitated first time before the ITAT. This particular ground was not taken before the CIT(A).
In our opinion the said ground should be considered by the CIT(A) on the basis of available record. Assessee had not made any argument on factual ground during the hearing. So, the only ground related to reopening on basis of AIR data is setting aside to the CIT(A) for adjudication. The assessee should get reasonable opportunity of hearing before the CIT(A) for his argument.The appeal of the assessee is allowed for statistical purpose.