TMI Blog2019 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the notices on the addresses available on record and the Assessing Officer tried his best to serve the notice upon the assessee at the available addresses as mentioned in the order u/s 144 dated 29.12.2011 and subsequently, on the new address gathered from the ROC s website, thus, the Assessing Officer was not on default but the assessee was in default by not intimating the changed address to the Revenue Authorities and ld. CIT(A) failed to appreciate this aspect. Considering in the interest of justice and fair play, the Revenue deserves one more opportunity. Therefore, we deem it appropriate to set aside the order of the CIT(A) on this issue. The appeal is remanded back to the file of the CIT(A) with direction to consider the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was issued and served through postal authorities upon the assessee at the address mentioned by the assessee in the return of income itself within the time specified under the Section. 2. holding the assessment order u/s 144 r.w.s. 143(3) for the assessment year 2009-10 as bad in law on the ground that the Assessing Officer did not have the proof of service of notice u/s 143(2) either directly or through post as inferred by him on the basis of remand report submitted during the course of appellate proceedings as the corroborative evidences in the shape of the entry of dispatch of notice u/s 143(2) recorded in the Dispatch Register was not traceable in the office of the ITO Ward-1(1), Indore and which has now been traced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed u/s 143(3) on 29.12.2011. Thereafter, the ld. CIT(A) sent another letter dated 17.1.2014 to the Assessing Officer asking to furnishing the proof of service of notice us/ 143(2). Therefore, the Assessing Officer filed another letter dated 20.2.2014, which is reproduced hereunder: In this connection reference is invited to this office report on the service of notice u/s 143(2) of the Income Tax Act upon the assessee. As reported earlier it may be mentioned that the statutory notice u/s 143(2) for the assessment year 2009-10 was issued by the ITO Ward-1(1), Indore on 18.8.2010 at the address provided in the return of income. Subsequently, the Assessing Officer (ITO Ward-1(1), Indore) issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress mentioned by the assessee in the return of income itself within the time specified under the Section. The corroborative evidences in the shape of the entry of dispatch of notice u/s 143(2) recorded in the Dispatch Register was not traceable in the office of the ITO Ward-1(1), Indore and which has now been traced out and available with the Assessing Officer. Further, the ld. CIT/DR argued that it was the duty of the assessee to intimate the Assessing Officer about the change of address and therefore, the Assessing Officer was justified in issuing the notices on the addresses available on record. The Assessing Officer tried his best to serve the notice upon the assessee as is evident from the remand report furnished by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Assessing Officer about the change of address and therefore, the Assessing Officer was justified in issuing the notices on the addresses available on record. The ld. CIT/DR also argued that the Assessing Officer tried his best to serve the notice upon the assessee at the available addresses as mentioned in the order u/s 144 dated 29.12.2011 and subsequently, on the new address gathered from the ROC s website, thus, the Assessing Officer was not on default but the assessee was in default by not intimating the changed address to the Revenue Authorities and ld. CIT(A) failed to appreciate this aspect. We, therefore, considering the above rival submissions and material available on record, are of the view that in the interest of justice a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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