Case Law Details
Swapnil Kumar Vs C.S.C. (Allahabad High Court)
It is important to mention here that CIT(A), after considering the report submitted by the A.O. in response to the directions under Section 250(4) of the Act, had held that the assessee was not residing at 109, North Idgah Colony, Agra and he had left the address two years back. The assessee had filed his return at his new address i.e. 2, Rishi Marg, Shahganj, Agra. The Department had with it the new address of the assessee, but the notice was sent at old address on the ground that it was the address available with the Bank in respect of bank account of the assessee. The Tribunal has not dealt with the report of the A.O. submitted in response to the directions under Section 250(4) of the Act.
Considering the aforesaid aspect of the matter, when the Department had correct address of the assessee, sending notice at incorrect address and then presumption drawn of service of notice is wholly erroneous. We find that the presumption drawn by the Tribunal on the ground that since notice was not received back unserved, it would be deemed to be service of notice, cannot be sustained.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as “the Act’) has been filed by the assessee against the order dated 17th June, 2011 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter referred to as the “Tribunal”) in ITA No.467/Agra/2009, Assessment Year (hereinafter referred to as “A.Y.”) 1999-2000.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
