TMI Blog2018 (6) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... the new address, the appellant had by earlier letter dated 6th December, 2005 intimated the change of its address to the Assessing Officer and also requested a issue of fresh PAN. Besides, the Assessing Officer had in fact served at the new address, the assessment order under Section 143(3) of the Act on 30th November, 2006 in respect of Assessment Year 2004-05. This was much prior to the stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 19 th January, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 19th January, 2015 is in respect of Assessment Year 2006-07. 2 Mr. Suresh Kumar, Learned Counsel for the Revenue states that although numerous questions have been formulated in the Memo of Appeal, the first question therein is being pressed as the other questions are merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee had filed its return of income for Assessment Year 200607 giving its new address therein. However, the Assessing Officer served the notice within the stipulated time under Section 143(2) of the Act not on the address in the return but upon the address in the PAN record. The above notice sent by the Revenue within the prescribed time was not received by the respondent as it ceased to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 6. We find that, the Commissioner of Income Tax (Appeals) records the fact that besides the return of income indicating the new address, the appellant had by earlier letter dated 6th December, 2005 intimated the change of its address to the Assessing Officer and also requested a issue of fresh PAN. Besides, the Assessing Officer had in fact served at the new address, the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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