https://www.taxtmi.com/caselaws?id=757537 ITAT Ahmedabad remanded matter to CIT(A) for verification of proper service procedures after assessee filed appeal seven years late claiming non-receipt of assessment order due to address change. Court found assessee deliberately avoided notices and failed to update PAN database with new address, only filing appeal after bank account attachment. However, ITAT noted unclear compliance with affixture service requirements under Section 282 and Rule 127 of IT Rules. Matter restored to CIT(A) to verify if due process for service by affixture was followed, with direction to condone delay if proper procedures weren't followed and decide case on merits thereafter. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757537 ITAT Ahmedabad remanded matter to CIT(A) for verification of proper service procedures after assessee filed appeal seven years late claiming non-receipt of assessment order due to address change. Court found assessee deliberately avoided notices and failed to update PAN database with new address, only filing appeal after bank account attachment. However, ITAT noted unclear compliance with affixture service requirements under Section 282 and Rule 127 of IT Rules. Matter restored to CIT(A) to verify if due process for service by affixture was followed, with direction to condone delay if proper procedures weren't followed and decide case on merits thereafter. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757537