9911796707
TMI Blog2017 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... For the A.Y 2003- 04, he filed his return of income on 11.10.2003 disclosing a total income of Rs. 7,54,385 and the assessment u/s 143(3) of the I.T. Act was completed vide order dated 16.03.2006 determining an income of Rs. 12,89,118. However, the said order was revised by the CIT-VI Hyderabad, vide order dated 31.03.2008 u/s 263 of the Date of Hearing: 05.06.2017 Date of Pronouncement: 09.06.2017 Act. Pursuant to the order u/s 263 of the Act, it seems the AO issued notice dated 19.12.2008 but according to the assessee on 10.01.2009 the assessee was called to the office of the AO to receive a notice with ante dated acknowledgement for which the assessee refused. The assessee claims that the AO issued notice with ante date of 19.12.2008 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough ordinary post on 30.01.2009 which was received by the assessee on 2.2.2009. The assessee replied to the AO that the notice was issued subsequently backdated. Since there is no reply from the AO for the communication dated 03.02.2009, the assessee filed memo for the withdrawal of the appeal before the ITAT vide letter dated 1.10.2009. After inquiry from the DR, ITAT has allowed the withdrawal on the reason that no consequential order was passed and so the proceedings u/s 263 became infructuous. However, the assessee has received an order dated 30.01.2008 on 17.04.2010 and immediately an appeal was preferred before the learned CIT (A) on 4.5.2010. It is the argument of the learned Counsel for the assessee that on several occasions the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the notice server to the effect that the assessee vacated the premises and his whereabouts are not known, the matter had to be proceeded to ex-parte and concluded by way of the order dated 31.12.2008. 5. We have carefully gone through the record in the light of the arguments addressed before us. It could be seen from the Paper Book vide Page Nos. 1 to 5 that the original assessment order was passed on 16.03.2006 and vide page No.6 to 15 thereof, it is evident that the order u/s 263 of the Act came to be passed by the learned CIT (A) on 31.03.2008 against which the assessee preferred an appeal before the Tribunal on 11.6.08 as is evident from page Nos. 16 to 18 of the Paper Book. It isI also well borne out of record vide page No.21 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that there was an error that had crept in the proceedings of the Tribunal, while accepting the plea of the Counsel on either side that there was no order pursuant to the revisionary order of the CIT (A) in this matter. Not only that the evidence placed on record indicates that the notice dated 19.12.2008 was not issued immediately to the assessee and it was received only on 2.2.2009, much later to the so called date of order. Even the order does not indicate that an opportunity has been issued on 19.12.2008 and the order indicates only those dates on which the assessee appears before the AO in the first assessment proceedings. Service of the impugned order as late as 17.04.2010 also indicates that the order could not have been passed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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