DHARMENDER FENIN,SIKAR vs. INCOME TAX OFFICER, WARD 1, SIKAR, SIKAR

We have heard the Ld. DR and gone through the record.

A perusal of the impugned order of Ld. CIT(A) reveals that the Ld. CIT(A) has dismissed the appeal of the assessee in limnie, holding the same as time barred by limitation. The assessee had pleaded before the Ld. CIT(A) that he had shifted his residence and was not aware of any notices issued by the Assessing Officer (AO) and even passing of the impugned assessment order. That it was only when the Department approached him for demand of tax, that the assessee came to know about the ex parte best judgment assessment order passed by the AO u/s 147/144 of the Act. It was, therefore, pleaded before the Ld. CIT(A) to condone the delay and hear the appeal on merits. However, the Ld. CIT(A) summarily dismissed the appeal of the assessee, holding the same as barred by limitation.

A perusal of the assessment order reveals that the same is an ex parte best judgment assessment order passes u/s 144 of the Act. Though it has been mentioned in the assessment order that the notices were served upon the assessee through registered speed post, however, the plea of the assessee is that he had shifted his house and, therefore, the said notices were not received by the assessee. Though a duty was cast upon the assessee to inform the AO of shifting his residence and give him the new address, however, considering the overall facts and circumstances of the case, we are of the view that the assessee deserves an opportunity of being heard. Therefore, the impugned order of Ld. CIT(A) is set aside and the matter is restored to the file of AO for de novo assessment. It is directed that the assessee will remain vigilant and promptly participate in the assessment proceedings.

With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.