Appeal allowed by ITAT due to discrepancies in notice service and lack of evidence.

The ITAT allowed the appeal, quashing the orders of the authorities. The decision favored the assessee, highlighting discrepancies in dates, notice service, and lack of evidence supporting the AO's actions. The ITAT held that the orders lacked legal standing, emphasizing the importance of due process and validity of tax authority orders to uphold natural justice principles and legal requirements.

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Issues:
Challenge to order dated 11.09.2013 passed by CIT (A)-18 Mumbai for A.Y 2003-04; Appeal dismissed by CIT (A) as barred by limitation; Allegation of backdated notice by AO; Appeal before ITAT challenging CIT (A) order; Assessment order u/s 144 r.w.s 263 of the Act dated 31.12.2008; Allegations of violation of natural justice and backdating of orders.

Analysis:
The case involved the assessee's appeal challenging the order dated 11.09.2013 passed by the CIT (A)-18 Mumbai for the A.Y 2003-04. The assessee claimed that the AO issued a notice with an ante date of 19.12.2008, which was received after the due date, rendering the subsequent order u/s 144 r.w.s 263 of the Act dated 31.12.2008 invalid. The assessee contended that the appeal was dismissed by the CIT (A) on the grounds of limitation without proper notice or opportunity of hearing. The ITAT reviewed the chronology of events, including the assessee's attempt to withdraw the appeal due to the absence of an order giving effect to the CIT (A) order u/s 263 of the Act before 31.12.2008. The ITAT found discrepancies in the dates and service of the notice, supporting the assessee's claim of backdating and lack of proper communication.

The ITAT noted that there was no evidence to suggest that an order was passed by the AO on 31.12.2008 as claimed, and discrepancies in the address and method of service further raised doubts about the validity of the orders. The ITAT agreed with the assessee's argument that no order was passed within the due date pursuant to the revisionary order u/s 263 of the Act. The ITAT concluded that the observations of the CIT (A) were unsubstantiated, and the orders lacked a legal basis. Therefore, the ITAT allowed the appeal, quashing the impugned orders of the authorities.

In summary, the ITAT found in favor of the assessee, highlighting discrepancies in the dates, service of notices, and lack of evidence supporting the AO's claimed actions. The ITAT held that the orders lacked legal standing, supporting the assessee's challenge to the order dated 11.09.2013. The decision emphasized the importance of following due process and ensuring the validity of orders issued by tax authorities to uphold natural justice principles and legal requirements.

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