TMI Blog2022 (2) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... sign the verification for the filing of Income Tax Return or making any compliances or replying to any notices from Income Tax Department. The struck off company i.e. Mehta Air Travel Pvt. Ltd. was not in existence on the date of passing Assessment Order. Hence, the present Assessment order is not valid and the same may be quashed - Appeal of assessee allowed. - ITA No. 3300/Ahd/2016 - - - Dated:- 2-2-2022 - Waseem Ahmed, Member (A) And Suchitra Kamble, Member (J) For the Appellant : M.K. Patel, Advocate For the Respondents : Anand Kumar, Sr. D.R. ORDER Per Suchitra Kamble, Judicial Member This appeal is filed by the assessee against the order dated 10.11.2016 passed by the CIT(A)-2, Ahmedabad for the Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice u/s. 143(2) is issued and is silent on service of notice and merely stating that the notice was issued on 26.06.2015, and Hon'ble CIT(A) has erred in law and on facts in not taking cognizance of this ground in the appeal and erred in not giving any decision on this ground. Hence it be held that order is invalid in law in absence of service of notice u/s. 143(2) of the Act. (4) Hon'ble CIT(A) has erred in not following the judicial support submitted vide submissions during the course of hearing of Appeal and has erred in merely stating the same could not be applied due to difference of facts (para 2.4 of the Order): (a) CIT vs. Vivid Marketing Services Pvt. Ltd. (Delhi High Court) ITA 273/2009 (b) Khurana E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed in this case. Accordingly, notice under Section 148 of the Act was issued and served by Speed Post on 31.03.2015. The Assessing Officer observed in the Assessment Order that since the said notice was received back as the assessee had left it's given address, it was again served through Affixture at the available address. A notice under Section 143(2) was also issued on 26.06.2015. In response to notices under Section 148 and 143(2) of the Act, nobody attended the proceedings and no return was filed by the assessee. Later on, show cause notice was issued on 18.08.2015 stating that the assessment will be completed taking the total income at ₹ 1,13,304/- without allowing any deductions whatsoever and further no credit for TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 476 of 2011 Del. HC order dated 03.08.2011) iv) Saraswati Industrial Syndicate Ltd. Vs. CIT 186 ITR 278 (SC) v) General Radio and Appliances Co. vs. M.A. Khuder (1986) 60 Co. Cases 1013 (SC) vi) M.H. Smith (Plant Hiro) Ltd. Vs. D.L. Mainwaring (T/A Inshore) 1986 BCLC 342 (CA) vii) CIT vs. Norton Motors 275 ITR 595 (P H) 6. The Ld. DR submitted that the assessee company was very much in business in this particular year and was functional. The status of the company does not affect its receipts, thus, it was very much in existence. Therefore, the ratio laid down by the Hon'ble Apex Court in Spice Entertainment Ltd. (supra) as well as Maruti Suzuki Co. will not be applicable in the present case. The Ld. DR relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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