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Ramesh Chand Versus Commissioner of Income Tax, Patiala and another

2015 (12) TMI 199 - PUNJAB AND HARYANA HIGH COURT

Time barred appeal - non serving of notice as submitted by assessee - Held that:- It has been categorically recorded by the Tribunal in its order that notice under section 143(2) of the Act was served on the assessee on 31.7.2006. The assessee did not appear. He left the premises without giving further address to the department. Thereafter, for further proceedings before the Assessing officer, notices were served through affixture at the last known address in the presence of two witnesses of the .....

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d against assessee. - ITA No.269 of 2015 (O&M) - Dated:- 20-11-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitoner : Mr. Aman Bansal, Advocate For The Respondent : Mr. Zora Singh Klar, Advocate Ajay Kumar Mittal,J. CM No.15983-CII-2015 1. Delay of 110 days in filing the pesent appeal is condoned. ITA No.269 of 2015 2. This appeal has been preferred by the appellant under Section 260A of the Income Tax Act, 1961 (in short, the Act ) against the order dated 30.9.2014, Annexur .....

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arned authorities below erred in acting only on the basis of assumptions and presumptions and after ignoring the well reasoned material/evidence which was brought on record by the appellant/assessee? iii) Whether in the facts and circumstances of the case, the action of the authorities below - the impugned orders are legally sustainable in the eyes of law? 3. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant-assessee was run .....

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the payment. Some of them had threatened him with dire consequences due to which he had to run from Nabha by leaving behind the assets and business there. As the appellant was unable to pay to the creditors, he filed a petition in the Civil Court at Nabha under the Provisional Insolvensy Act, 1920 with the prayer that he be declared insolvent and the accounts be settled between creditors and debtors. For the assessment year 2005-06, the appellant filed return of income on 21.9.2005 declaring to .....

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eved by the order, the appellant filed appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. Vide order dated 25.10.2013, Annexure A.2, the appeal was dismissed. The appellant filed appeal before the Tribunal which was also dismissed vide order dated 30.9.2014, Annexure A.3. Hence the instant writ petition. 4. Reply has been filed on behalf of respondent No.2 by Income Tax Officer, Nabha wherein it has been inter alia stated that the department tried to serve all the notices at the gi .....

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otice under section 143(2) of the Act was served on the assessee on 31.7.2006. The assessee did not appear. He left the premises without giving further address to the department. Thereafter, for further proceedings before the Assessing officer, notices were served through affixture at the last known address in the presence of two witnesses of the same locality. Still the appellant did not appear. Ex parte assessment order and demand notice were also affixed on the last known address. The appeal .....

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efore notice was served through affixture for further proceedings before the Assessing Officer and according to the report of the notice server it was the last known address and the proceedings were attended by two eye witnesses. The Assessing Officer also reported that ex parte assessment order and demand notice were also affixed at the last known address of the assessee. This fact would clearly reveal that the assessee despite service of the earlier notice did not appear before the Assessing O .....

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