Notice Sent to Wrong Address which is Under-Constructing Plot of Assessee is Invalid: ITAT Delhi
The Income Tax Appellate Tribunal (ITAT) Delhi Bench, in the case of Pradeep Jain v. Income Tax Officer has allowed the appeal of Assessee and held that notice issued at wrong address and the same was not received by Assessee treated as invalid.
The above said case the assessee failed to comply with the notice issued under Section 148 of the Income Tax Act. Accordingly, the Assessing Officer framed assessment on income of 37 lakhs.
Assessee carried the matter before CIT (A) where the authority dismissed the plea by observing that there was no response from the side of Assessee, neither the appellant came for appearance or adjournment.
Further aggrieved, the Assessee approached ITAT and his counsel submitted that no notice for hearing u/s 148 of the Act was received by the assessee.
Finally, the bench of ITAT directed to remand this case back to the file of the AO to this consider the same as fresh and provided an opportunity of being heard to the Assessee.