TMI Blog2019 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... sel 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 several dates on which notices have been issued to the assessee, but it is not mentioned in the penalty order as to for which default of notice penalty has been levied. In the absence of any specific charge against the assessee, it is difficult to accept that assessee would default to make any reply before the authorities below. The quantum matter is pending before the CIT(A) as per directions of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 address at E-6/9, Vasant Vihar, New Delhi . No notice has been served upon the assessee at new address, therefore, penalty cannot be levied against the assessee. He has further submitted that even in the penalty order AO was not specific as to for which notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress 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, 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 several dates on which notices have been issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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