https://www.taxtmi.com/caselaws?id=752691 ITAT Mumbai allowed the appeal, condoning a 933-day delay in filing before CIT(A). The assessee claimed non-receipt of assessment order dated 27.02.2015 and notice u/s. 148 for AY 2009-10. Despite multiple opportunities, Revenue failed to produce assessment records to prove service of notices. The assessee's correspondence and RTI application demonstrated bona fide efforts to obtain documents. ITAT held the ex-parte assessment order u/s. 144 r.w.s. 147 invalid due to non-service of statutory notices, violating natural justice principles. en-us Tue, 14 May 2024 00:00:00 +0530 Thu, 16 May 2024 08:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752691 ITAT Mumbai allowed the appeal, condoning a 933-day delay in filing before CIT(A). The assessee claimed non-receipt of assessment order dated 27.02.2015 and notice u/s. 148 for AY 2009-10. Despite multiple opportunities, Revenue failed to produce assessment records to prove service of notices. The assessee's correspondence and RTI application demonstrated bona fide efforts to obtain documents. ITAT held the ex-parte assessment order u/s. 144 r.w.s. 147 invalid due to non-service of statutory notices, violating natural justice principles. Case-Laws Income Tax Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752691