RAMESH BABU SEGU ,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(3), HYDERABAD

At the outset, it is submitted on behalf of the assessee that the assessee has not received any notices from the learned Assessing Officer because the notices were affixed at a wrong address that was available with the bank, and, therefore, the assessee does not know about the reopening of the assessment. Ld. AR further submitted that for valid reasons the assessee sought adjournment before the Ld. CIT(A), but unfortunately, the Ld. CIT(A) did not give sufficient opportunity to the assessee to prosecute the appeals with reference to the material available on record. In these circumstances, assessee sought an opportunity to get the matters disposed of on merits.

Though, the Ld. DR opposed the request of the assessee for grant of an opportunity, the fact remains that the notices issued by the learned Assessing Officer were affixed at the address that was available with the bank and there is no dispute that such notices were not issued to the address where the assessee has been presently residing.

In the facts and circumstances of the case, we are inclined to grant an opportunity to the assessee to prosecute the case. We, accordingly, set aside the orders of the authorities below and restore the issue to the file of the learned Assessing Officer for affording an opportunity to the assessee by serving the notice at the address of the assessee given in form No. 36, namely, Ramesh Babu Segu, plot No. 78, road No. 2, Banjara Hills, Hyderabad-500024. We make it clear that it is the last and final opportunity to the assessee to prosecute in these cases diligently.

In the result, both the appeals of the assessee are treated as allowed for statistical purpose.