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2019 (8) TMI 468

..... arlier to the knowledge of the Department - Commissioner, by the impugned order, heard Revision Petition only on the ground that the assessee was granted more than sufficient opportunities despite which she failed to appear before the Assessing Officer in response to several notices - HELD THAT:- Having perused the documents on record, in view of the confusion about services of earlier set of notices on the petitioner's correct address and the reasons cited by her in not being able to respond to the later notices which were duly served on her on account of her husband's ill health, we would request the Commissioner to examine her Revision Petition on merits. It is true that the petitioner not having participated before the Assessing .....

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..... he petitioner is an individual. For the assessment year 2010-11, she had not filed return of income believing that she had no taxable income. The Assessing Officer, however, issued notices calling upon her to file the return and proposed to take into scrutiny her transactions during the year under consideration. It appears that some of the notices were dispatched to the earlier address of the petitioner and the subsequent notices were issued shortly before the assessment would become time barred. At the later period, the case of the petitioner is that her husband was ill. He was one who was looking after her finance and other affairs. The petitioner, therefore, could not respond to such notices. 4. Under such circumstances, the Assessing Of .....

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..... o file a return explaining these details further. 6. The Commissioner, by the impugned order, heard Revision Petition only on the ground that the assessee was granted more than sufficient opportunities despite which she failed to appear before the Assessing Officer in response to several notices. He did not examine the petitioner's contentions on merits. 7. Having heard the learned counsel for the parties and having perused the documents on record, in view of the confusion about services of earlier set of notices on the petitioner's correct address and the reasons cited by her in not being able to respond to the later notices which were duly served on her on account of her husband's ill health, we would request the Commissioner .....

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