2015 (12) TMI 280

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....essee has raised the loans more than Rs. 10 lacs and the case was selected for scrutiny. Notice under section 143(2) of the Act was issued on 24.7.2006, which was served upon the assessee on 31.7.2006. The assessee derives income from rice sheller. The assessee did not attend the assessment proceedings in response to the service of the said notice. Another opportunity was given to the assessee through statutory notice but the notice could not be served upon the assessee as the assessee has left the premises without address. The local enquiries revealed that the assessee has left the city without any address. Further notice alongwith questionnaire were served upon the assessee through affixture on 24.11.2007 for 26.11.2007. This notice remai....

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....ts of the assessee were also taken and the learned CIT (Appeals) on going through the record found the contention of the assessee not correct. It was found that notice has been served as per procedure on 24.11.2007. The assessee did not make any effort to seek adjournment before the Assessing Officer. Therefore, the delay in filing the appeal was not condoned and the appeal of the assessee was dismissed. 3. We have heard the learned representatives of both the parties and perused the findings of the authorities below. It is not disputed that notice under section 143(2) dated 24.7.2006 was served on the assessee on 31.7.2006. Thereafter there was no compliance on the part of the assessee and the assessee left the premises without giving fur....