TaxTMI 
TaxTMI 
2019 (3) TMI 500
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....sessment year 1995-96. 2. The Revenue has filed this appeal by raising the following substantial questions of law : "i. Whether the Appellate Tribunal is correct in law in remitting the case to the file of the Commissioner of Income Tax (Appeals) with a direction to consider the additional ground raised by the assessee with regard to non issue of notice under Section 143(2) by the Assessing Officer before completion of assessment without considering the circumstantial evidence, under which, the Assessing Officer could not issue notice under Section 143(2) of the Income Tax Act ? ii. Whether the Appellate Tribunal is correct in law in admitting the additional ground raised by the assessee with regard to non issue of noti....
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....al remanded the matter to the Commissioner of Income Tax (Appeals)-I, Chennai [for short, the CIT(A)] to consider the plea raised by the assessee relating to non issue of notice under Section 143(2) of the Act. The Tribunal noted that this point, which has been raised for the first time, was not raised by the assessee before the CIT(A). The Tribunal, relying upon the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT [reported in (1998) 229 ITR 383], held that the additional ground could be admitted. 6. It is no doubt true that the non issuance of notice can result in a jurisdictional issue. Therefore, we do not fault the Tribunal for having entertained the additional ground canvassed by the ....
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....particularly, the cause title and we find that the assessee's address for service is that of the chartered accountant. In our considered view, the cause title should reflect the address of the registered office of the company and in the body of the order passed by the Tribunal, the Tribunal may note the authorized representative of the assessee, who may be a chartered accountant or an advocate. We remember to have pointed out this a couple of years back since, on many occasions, when the address for service is that of a chartered accountant, there are instances where the chartered accountant will report no instructions or will refuse to receive the notices. Therefore, even if the Assessing Officer or the CIT(A) or the Tribunal issues....
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....g to complete the assessment on best of judgment basis and probably was waiting for further response from the assessee. We say so because another letter dated 01.10.1997 was issued by the Assessing Officer to the assessee. We are informed by the learned Senior Standing Counsel that along with the this letter/notice, the draft assessment order was enclosed. The assessment order states by the said letter that the assessee was asked to file balance sheet and profit and loss account for the period ended 31.3.1995 and produce books of accounts, vouchers, etc., in respect of the previous year relevant to the assessment year 1995-96. This notice/ letter dated 01.10.1997 was served on the assessee on 04.10.1997. 13. In our considered view, if th....
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....ull and correct return of income. So, even going by the said letter, there was no necessity for the Assessing Officer to have waited beyond February 1996 to complete the assessment on best of judgment assessment. We do not wish to make any further observations in this regard. We find that there is no explanation given in the assessment order for such an indulgence shown to the assessee. 16. As pointed out by us earlier, the Tribunal, after admitting the additional ground, has not adverted to any of the contentions advanced by the Revenue and it is pleaded before us that the Revenue had not been given sufficient time to meet the point. In any event, the Tribunal, having admitted the additional ground, should have considered the contention....