2013 (10) TMI 652

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....g the department about his new address. The Assessing Officer could not serve the assessee personally and therefore ordered substituted service. A notice was affixed at the last known address of the respondent but as the respondent did not put in appearance the Assessing Officer passed an ex-parte assessment order. The Commissioner of Income Tax (Appeals) as well as the Income Tax Authority have reversed the assessment order by holding that as the department was aware that the respondent has sold his house and shifted his residence, service at the last known address and as a result the assessment order are illegal and void. Counsel for the appellant submits that as no other address was available with the Assessing Officer he had no option b....

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....t decisions on the subject, namely CIT v. Naveen Chander [2010] 323 ITR 49 (Punj. & Har.) Asstt. CIT v. Hotel Blue Moon 321 ITR 362 (SC), CIT v. Dewan Kraft System (P.) Ltd. CIT v. Pawan Gupta. 4. We have heard counsel for the parties perused the impugned orders as well as the substantial questions of law, framed by revenue which read as follows:-      "(i) Whether on the facts and circumstances of the case, the Hon'ble Income Tax Appellate Tribunal is justified in holding that the notice under section 158BD was not serviced by affixture at the correct address of the assessee without appreciating the facts that all the notices and correspondence was made at the last known address of the assessee as mentioned in ikr....

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.... to the service report and reads as follows:-      "On the face of the notice issued under Section 158 BD of the I.T Act dated 29.4.2002, placed at page 47 of the paper book, there is a report of the Inspector, which is as under:- Sir, The notice has been affixed on the wall of residential house which was purchased by Shri Gurnam Singh of Village Bhamian Sd/- Inspector Sd/- Inspector 5.8.2003" 5.8.2003 6. The report leaves no ambiguity that the Assessing Officer was aware that the respondent is not residing at his last known address but surprisingly persisted in ordering service by affixation, at this address. At this stage it would be appropriate to clarify that if the revenue is aware that an asses....