Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 64 - AT - Income TaxValidity of assessment framed u/s 144 r.w.s. 147 - Appeals arising from the ex- parte orders - Non service of Notice - Condonation of delay - HELD THAT:- After knowing the fact that the assessee is not residing at the address where the notice was sent through speed post the AO attempted to serve the notice through alternative mode of affixture. Since, the assessee has not left his current address or any other address where the authorities can send the communication or notice, therefore, the Assessing Officer cannot be held as fault for the service affected through affixation at the last non address. Hence, in the facts and circumstances of the case the contention of the ld. AR cannot be accepted that the assessment orders framed by the AO for want of valid notice is void and liable to set aside. Appeals filed by the assessee against the assessment orders were dismissed by the ld. CIT(A) due to the delay in filing the appeal - CIT(A) held that these appeals filed by the assessee are not maintainable. It is pertinent to note that when the assessee was undisputedly out of India and residing in Australia and has not received the notices issued by the AO as well as assessment orders passed U/s 144 r.w.s. 147 then the reasons explained by the assessee for delay in filing the appeals ought to have been accepted as a reasonable cause. AO has accepted the fact that the assessee vacated the premises at which the assessee was earlier living as a tenant as back as 6-7 years back from the date of the notice issued u/s 148 - Even otherwise the assessee has explained the reasons for delay in the affidavit that he was out of India and holding passport of Australia. In the absence of receipt of notice as well as orders by the assessee there was a delay in filing the appeals.Assessee has explained a reasonable cause for delay in filing the appeal accordingly, the delay in filing the appeals before the ld. CIT(A) is condoned. Penalty orders passed U/s 271(1)(c) of the Act were also ex- parte order as nobody has appeared and the reasons for non appearance are the same as explained by the assessee in respect of the quantum of appeals -appeals arising from the penalty orders are also set aside to the record of the ld. CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee as well as disposal of the quantum appeals - Appeals filed by the assessee are allowed for statistical purposes.
|