When assessee has given his address in the e-return and the AO has also given TDS credit on the same, AO is not right in serving notice u/s 143(2) by affixting the same on some other address

ITAT Delhi

ITA No. 4672/Del/2009

Assessment Year: 2006- 07

ORDER

PER C.L. SETHI, J.M.

The revenue is in appeal against the order dated 03.09.2009 passed by ld. CIT(A) in the matter of assessment made by the Assessing Officer u/s 144 of the Income Tax Act, 1961 for the A.Y. 2006-07.

2. The grounds of appeal raised by the revenue are as under: –

1. “The order of the ld. CIT(Appeals) is erroneous & contrary to facts and law.

3. In the grounds of appeal, the department has taken a stand that the notice issued u/s 143(2) and 115WE(2) of the Act were validly served. The AO completed the assessment u/s 144 of the Act. The AO also passed an order u/s 115WF of the Act. These are two separate orders passed by the Assessing Officer. The ld. CIT(A) passed two separate appellate orders in two separate appeals arising from assessment order passed u/s 144 of the Act and order passed u/s 115WF of the Act respectively. The department should have filed two separate appeals in respect of two separate orders passed by AO u/s 144 of the Act and u/s 115WF of the Act. In the ground of appeal department has taken both these issues together. In the course of hearing of this appeal, this position was pointed out to the ld. Departmental Representative, and after discussion with him it was decided to treat this present appeal only with reference to the assessment order passed u/s 144 of the Act. The department shall be at liberty to file a separate appeal in respect of order passed u/s 115WF of the Act if so advised.