2021 (1) TMI 730

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.... Act") was duly served on the assessee at her address 5/48,, West Punjabi Bagh, New Delhi. 2. Brief facts of the case are that a notice under section 148 of the Act was issued to the assessee on 26/3/2010 after recording the reasons thereof on the basis of the information received from the investigation wing in the form of CD in respect of entry providers in the form of bogus gift/loans/share application money/capital gain, et cetera by cheque/DDs in lieu of the cash received from intending beneficiaries and the assessee was also one of the beneficiaries as per the list of beneficiaries provided by the investigation wing. According to the Revenue the assessee had deposited an amount of rupees 2.5 lakhs twice in her bank account on 24/2/2....

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....e seen from the record that for non-prosecution of the appeal by the assessee, it was dismissed ex parte by order dated 14/12/2016, but subsequently, at the request of the assessee, such an ex parte order was recalled on 31/7/2019 in MA Number 198 /Del/ 2017. Subsequently, several notices were issued to the address furnished by the assessee, but there is no representation from the assessee. If the assessee is staying in such address, there would be no reason for nonservice of the same. If the assessee is not available in such address, for any reason, it is for the assessee to make necessary arrangements with the postal department either to deliver the mail to any authorised person on behalf of the assessee, or to make arrangement with th....

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.... According to the Ld. CIT(A), there is no specific information to the Department as to the change of address. 7. It could further be seen from the record that there is no dispute that when the assessment order was passed on 20/12/2010, and dispatched to the address of the assessee at 5/48, West Punjabi Bagh on 27/12/2010, the same was returned with the endorsement "left" made by the postal servant on 28/12/2010. Basing on this learned DR submitted that when the notice could not be served, as on 28/12/2010, the postal envelope was returned by the postal department with suitable endorsement and this is conspicuously absent when the notice under section 148 of the Act was issued on 26/3/2010 which indicates that as on 26/3/2010, the assess....