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2019 (3) TMI 500 - HC - Income TaxAdmission the additional ground - Non issuance of notice u/s 143(2) - jurisdictional issue - Tribunal admitted additional ground following National Thermal Power Co. Ltd. Vs. CIT [1996 (12) TMI 7 - SUPREME COURT] - HELD THAT:- It is no doubt true that the non issuance of notice can result in a jurisdictional issue. Therefore, we do not fault the Tribunal for having entertained the additional ground canvassed by the assessee. However, after hearing the arguments of the learned Senior Standing Counsel, we find that the Revenue did not have sufficient opportunity to meet this point. Can assessee take advantage of his own non compliance - address for service is of chartered accountant of the assessee and that there is an attempt to evade service. - AY 1995 -96 - AO served a notice u/s 142(1)dated 08.1.1996 on 24.01.2016 to CA- CA filed a letter dated 27.1.1996, requested for time and thereafter no compliance - Assessment time baring on 31.03.1998 - AO taken no further action - Return filed on 24.03.1998 - Department contention that it was impossible to make compliance in short time after filing of return - and HELD THAT:- Tribunal, after admitting the additional ground, has not adverted to any of the contentions advanced by the Revenue and it is pleaded before us that the Revenue had not been given sufficient time to meet the point. In any event, the Tribunal, having admitted the additional ground, should have considered the contentions advanced by the Revenue by giving reasonable time and recorded its satisfaction as to why the matter should be remanded to the CIT(A). The matter has again gone back to the CIT(A) and we are of the considered view that the Revenue should be given full opportunity by the CIT(A) to canvass all the grounds raised before us. Service of notice u/s 143(2) - Held that:- even if the Assessing Officer or the CIT(A) or the Tribunal issues notices to the authorized representative/chartered accountant/advocate, the notices will have to be issued to the assessee to their registered office of company.
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