Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 107 - AT - Income TaxReopening of assessment u/s 147 - notice sent to wrong address - HELD THAT:- This Bench conclude that their appears to be some apparent mistake or ambiguity in the address of assessee upon which notices were served by the AO. Most likely due to merger and re-name of Assessee. Order of ld. First Appellate Authority indicate that only one notice was issued on 28.08.2018 and the same was also through e-mail and not by post while postal address of the assessee was shown to be of village Ghamroj, Gurgaon Sohna Road, Tehsil Sohna, Gurgaon, Haryana and there was specific ground of appeal before Ld. FAA that Ld. AO issued notices on wrong address of Old DLF Gurgaon. Thus, there appears to be an error in conduct of proceedings by both Ld. AO and Ld. FAA in not giving adequate and reasonable opportunity of hearing to the assessee after serving the assessee on correct postal address. Even otherwise the order of Ld. First Appellate Authority has an inherent vice as can observed from discussion in para 4.1 to 5 of Ld. CIT(A) orders, reproduced above, that at one end the appeal is being dismissed for non prosecution on the other hand a discussion on merits has also been made to dismiss the appeal on merits. Appeal deserves to be allowed on ground no. 1 alone requiring restoration of the appeal to the files of Ld. First Appellate Authority for fresh decision on merits after giving hearing opportunity to the assessee.
|