SHRIMATI NAFEESA SHAMSHAD,SRINAGAR vs. INCOME TAX OFFICER WARD 3 (3), SRINAGAR

The assessee has raised the following grounds of appeal. “1. That learned CIT(A) has erred in law and facts and circumstances of the case by sustaining addition of Rs.6,51,430/-. 2. That learned CIT(A) has erred in law and facts and circumstances of the case by upholding the issue of notice u/s 148 without having reason to believe that income has escaped assessment. 3. That learned CIT(A) has erred in law and facts and circumstances of the case by upholding the addition merely on the basis of AIR Information.”

In this case the assessment order was passed u/s 144/147 of the Act, 1961 which was challenged before the Ld. CIT(A), however, during the appellate proceeding before the Ld. CIT(A), no one was present on behalf of the assessee, therefore in the constant circumstances the Ld. CIT(A) was conscious to pass the order as ex-pate and whereby uphold the decision of the AO in assessing income the appellant at Rs.6,51,430/- for the year under consideration. The Ld. AR has submitted that in the instant case, the assesee was living at Srinagar, however, after marriage she was sifted to Delhi and thereafter she never received any notice from the Revenue Authorities including Ld. CIT(A).

On the other hand, the Ld. DR refuted the claim of the assessee by submitting that the assessee deliberately did not appear before the Revenue Authorities either in assessment proceeding or appellate proceeding.

Having considered the submission of the parties and perused the material available on record and observed that the assessee address in the assessment order as well as appellate order has been shown as C-27, Gogji Bagh, Srinagar, C/o HDFC Bank, MS Shopping Mall, Residency Road, Srinagar whereas according to amended Form-36 the address to which notices are supposed to be sent has been written as 30/702, Common Wealth Games, Village Near Akshar Dham Temple, New Delhi-92. On specific query by the Bench qua change of PAN and /or address on PAN which was under taken by the AO of the assessee that in due course of time the assessee shall do the necessary change qua address/PAN. Considering the peculiar facts and circumstances of the case as the assessee after getting married settled at Delhi and that could be reason for non receiving notices of the assessment as well as appellant proceedings, hence in the end of the justice we consider it appropriate to remand the case to the file of the Ld. CIT(A) to decide the

In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open Court on 19.02.2019.