Order sent on old address without any effort from AO to send on correct address is barred by limitation 

DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai)

There was no forwarding, not even an effort to forward, the draft assessment order to the correct address, or at least the address furnished to the Assessing Officer under proviso to rule 127(2), within the permitted time frame under Section 153 r.w.s 144C of the Income Tax Act, 1961. The order was thus barred by limitation.

FULL TEXT OF THE ITAT ORDER

1. By way of this appeal, the assessee appellant has challenged the correctness of the order dated 29^th October 2019, passed by the Assessing Officer under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, for the assessment 2015-16.

2. In the first ground of appeal, the assessee has raised the grievance that “on the facts and in the circumstances of the case and in law, the draft assessment order passed by the learned Assessing Officer under section 144C(1) is bad in law and is liable to be quashed in limine, as the same is passed beyond the limitation period prescribed under section 153 of the Income Tax Act, 1961.”

Please become a Premium member. If you are already a Premium member, login here to access the full content.