2015 (12) TMI 199

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....the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh in ITA No.1063/Chd/2013 for the assessment year 2005-06, claiming following substantial questions of law:- "i) Whether in the facts and circumstances of the present case, the learned authorities have erred in considering the most material fact that no opportunity of hearing was given to the appellant and hence violation of principles of natural justice? ii) Whether in the facts and circumstances of the case, the learned authorities below erred in acting only on the basis of assumptions and presumptions and after ignoring the well reasoned material/evidence which was brought on record by the appellant/assessee? iii) Whether in the facts and circumstances of the case....

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....order could be served upon him. Consequently, the assessment order was passed on 24.12.2007 assessing taxable income of the assessee at Rs. 12,03,770/- besides agricultural income of Rs. 10,000/- alongwith interest and penalty. Aggrieved by the order, the appellant filed appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. Vide order dated 25.10.2013, Annexure A.2, the appeal was dismissed. The appellant filed appeal before the Tribunal which was also dismissed vide order dated 30.9.2014, Annexure A.3. Hence the instant writ petition. 4. Reply has been filed on behalf of respondent No.2 by Income Tax Officer, Nabha wherein it has been inter alia stated that the department tried to serve all the notices at the given address of....

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....e notice was served through affixture for further proceedings before the Assessing Officer and according to the report of the notice server it was the last known address and the proceedings were attended by two eye witnesses. The Assessing Officer also reported that ex parte assessment order and demand notice were also affixed at the last known address of the assessee. This fact would clearly reveal that the assessee despite service of the earlier notice did not appear before the Assessing Officer and for the remaining notices the same were served through affixure as per law and assessment order was also served upon the assessee through affixture in the presence of two witnesses. The Hon'ble Punjab and Haryana High Court in the case of VRA ....