What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that she did not receive the notice. For the interest of natural justice, the issues were restored to the AO for fresh examination.

The assessee did not receive notice from the AO due to a wrong address and hence could not appear. The CIT(A) dismissed the appeal without considering this fact. The AO passed an assessment order to the best of his judgment.

What were the issues?

Whether the assessment order passed to the best of the AO's judgment is valid when the assessee did not receive the notice due to a wrong address.

Nayna Pradip Patel vs ITO | ITAT Mumbai 2016

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

For Appellant: Shri S C Tiwari

Hearing: 14.3.2016Pronounced: 14.3.2016

स्थधमी रेखध सं./जीआइआय सं./PAN. :AAGPP3015Q अऩीरधथी ओय से / Appellant by Shri S C Tiwari प्रत्मथी की ओय से/ Respondent by Shri D Prabhakar Reddy सुनवधई की तधयीख / Date of Hearing : 14.3.2016 घोषणध की तधयीख /Date of Pronouncement: 14.3.2016 आदेश / O R D E R

Per B R Baskaran, AM:

The appeal filed by the assessee is directed against the order dated 21.7.2011 passed by the ld.CIT(A)-34, Mumbai and it relates to the assessment year 2007-08.

We heard the parties and perused the record. We notice that the AO has passed an assessment order to the best of his judgment u/s 144 of the Act. The ld.counsel submitted that the assessee did not receive the notice issued by the AO and hence it could not appear before the AO. The assessee also obtained a copy of assessment order upon receipt of the demand notice and thereafter filed the appeal before the ld.CIT(A) belatedly. However, the ld. CIT(A) has dismissed the appeal in-limine without appreciating the above said facts.

NAYNA PRADIP PATEL,MUMBAI vs. ITO 24(3)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments