2020 (4) TMI 233

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.... the Respondent : Gaurav Mahajan ORDER 1. This appeal, under section 260A of the Income Tax Act, 1961, has been taken out in respect of a judgment and order of the learned Income Tax Appellate Tribunal, Delhi Bench (S.M.C.), New Delhi, dated 3rd October, 2019. The appellant has essentially tried to make out a case on two questions of law, which, according to the learned advocate appearing fo....

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....Income Tax (Appeals)-I will speak for itself:" 10. The appellant raised a ground that the address on which the notices were sent by the Ld. AO being "Manoj Kumar Sharma, Nai Abadi, Dadri, G.B. Nagar" was not the correct address as there could be more than one Manoj or Manoj Kumar or Manoj Kumar Sharma in Dadri and the post office might have ended up serving the notices of the Ld. AO to an....

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.... 274 of I.T. Act, 1961 asking it to show cause vide a penalty u/s 271(1)(c) of I.T. Act, 1961 be not imposed on the appellant. A copy of the said notice has been placed on the record of this office under self authentication by the appellant. It is seen that the said notice vide F. No. ITO/W2( 2)/Noida/271(1) (c)/201718 dated 04.05.2017 file F. No./PAN/229/148 was issued on the same address on whic....

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....nd it cannot claim that the address was incorrect or incomplete. 14. Therefore, in view of the admission of the appellant the claim of the appellant that it did not receive the notices issued by the Ld. AO because of the address on which the said notices were sent by the Ld. AO was either incomplete or incorrect is not tenable." 4. So far as the second question is concerned, the answer....