Notice Sent to Wrong Address which is Under-Constructing Plot of Assessee is Invalid: ITAT [Read Order]

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT), 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.

In the instant 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.

Aggrieved, the 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 this Tribunal and his counsel submitted that no notice for hearing u/s 148 of the Act was received by the assessee. The counsel also pointed out in the paper book that the said notice was sent at wrong address and also added that the notice under section 142(1) also issued at a wrong address.

The single bench comprising Accountant Member N.K Saini heard the rival contentions and perused the materials available on records. Thereafter bench found that the said two notices were issued at the wrong address which was claimed to be not constructed at that time.

Finally, the bench 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.