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Facts
The assessee filed an appeal against an order dated 20.01.2023 which sustained an addition of Rs. 5,55,950. The assessee claimed that notices were not served due to frequent changes in residential address.
Held
The Tribunal noted that the assessee had not complied with notices even before the Assessing Officer. Therefore, in the interest of justice, the matter was remanded to the Assessing Officer for de novo assessment, with the condition that the assessee must comply with future notices.
Key Issues
Whether the appeal should be dismissed as non-maintainable due to non-service of notices, or if the matter should be remanded for fresh assessment given the assessee's change of address.
Sections Cited
250
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: DR. BRR KUMAR & SHRI SIDDHARTHA NAUTIYAL
आदेश/ORDER PER : DR. BRR KUMAR, VICE PRESIDENT:
Delay Condoned This appeal is filed by the Assessee as against the appellate order dated 20.01.2023 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13.
2. The assessee has raised the following grounds of appeal:
1. The learned CIT (A) has erred in passing order U/s 250 for Assessment year 2012-13 sustaining addition of Rs.5,55,950/; vide order dated 20/01/2023.
The order was not served on Assessee because of change in address from 2017,2018 and 2021.
Property at Vashisthnagar was sold on 23/03/2017 thereafter Flat at B/207 empire Heights Ghodasar purchased on 20/03/2018 thereafter property B/2017, Empire Heights Ghodasar was sold on 07/10/2021 against which property at Gandhi Ghodasar Road Ahmedabad was purchased on 30/12/2021 which is sold on 18/11/2023 and sold on 02/12/2023.
Because of frequent change in residence department papers were not at all served.
All the notices issued by CIT(A) were not served and not communicated in time.
3. On going through the record, we find that the notices u/s.250 were issued on 02.06.2022, 20.07.2024 16.09.2022 & 09.01.2022 requesting the assessee to submit grounds of appeal and submission. However, in pursuance to the same the assessee failed to submit any reply and the appeal of the assessee was dismissed by the Ld.CIT(A), as non-maintainable. Before us the Ld. Counsel for the assessee submitted that owing to the change of residential address several times, the notices issued were not served and also not communicated in time by the assessee. Therefore, the Ld. Counsel for the assessee prayed that given an opportunity, all the details/ clarification/ explanation would be provided to the revenue authorities. We also find that assessee has not complied even before the Assessing Officer, hence in the interest of justice the matter is remanded to Assessing Officer for conducting assessment de- novo. The assessee shall comply to the notices issued by the Assessing Officer failing which the Assessing Officer would be at liberty to initiate the proceeding as per the provisions of the Act.