SUNITA AHUJA,DELHI vs. ITO WARD-41(1), NEW DELHI

At the outset, it is submitted on behalf of the assessee that both the authorities below passed exparte orders inasmuch as the order dated 25.02.2015 passed by Assessing Officer was u/s. 144/147 of the Act and also the first appellate order dated 17.10.2019 is in the absence of the assessee.

By way of affidavit, the assessee stated that no notice of hearing was served on the assessee. Assessment order reads that notice u/s. 148 was served by way of affixture at the last known address of the assessee. The address given in the order dated 25.02.2015 passed by Assessing Officer and the address given in the first appellate order are different and the assessee has given an altogether different address in Form-36, in which this appeal is filed. Ld. AR requested that it would be in the fitness of things if the matter is remanded to the file of Assessing Officer for fresh disposal after issuing notice to proper address. Learned DR reports no objection for setting aside the impugned order and remanding the case to the file of Assessing Officer for fresh disposal after giving an opportunity to the assessee. Recording the same, we set aside the impugned order and remand the issue to the file of Assessing Officer for disposal afresh after giving opportunity to the assessee by issuing notice to the address given in this appeal.