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2019 (8) TMI 156

..... ear under appeal, assessee had already reported new address to the Revenue Department. However, the AO for the reasons best known to him have sent the notices to the assessee at the old address. No attempt has been made to serve assessee at the new address. Therefore, there could not be any reason to believe that assessee had defaulted in making compliance to the notices. CIT(A) noted that on 05.09.2007 Counsel for assessee appeared before AO but no new address has been intimated. However, in the Income tax return filed for subsequent AY 2006-07, assessee had already reported new address to the Department. There is thus, no default on the part of the assessee to comply with the notices u/s 142(1)/143(2) of the Act. Further, AO has recorded .....

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..... 8377; 10,000/- for failure to comply with notices u/s 142(1)/143(2) of the Act. The assessee contended before Ld. CIT(A) that there was a change in address as reported in ITR for subsequent AY 2006-07. Therefore, no notice has been served upon the assessee at the new address. The Ld. CIT(A) did not accept the contention of the assessee and noted that the record shows assessee has four addresses and on 05.09.2007, Counsel for assessee appeared, therefore, change of address should have been intimated to the AO. The appeal was accordingly dismissed. 3. Ld. Counsel for assessee submitted that the AO has mentioned old address even in the penalty order despite in the Income tax return for AY 2006-07 filed on 31.12.2006 assessee has reported new a .....

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..... at E-6/9, Vasant Vihar, New Delhi. It is, therefore, clear that prior to completion of the assessment for assessment year under appeal, assessee had already reported new address to the Revenue Department. However, the AO for the reasons best known to him have sent the notices to the assessee at the old address. No attempt has been made to serve assessee at the new address. Therefore, there could not be any reason to believe that assessee had defaulted in making compliance to the notices. Ld. CIT(A) noted that on 05.09.2007 Counsel for assessee appeared before AO but no new address has been intimated. However, in the Income tax return filed for subsequent AY 2006-07, assessee had already reported new address to the Department. There is thus .....

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