2021 (9) TMI 871

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....V.C.) ORDER : 1. Petitioner is impugning the assessment order dated 30^th April 2021 for assessment year 2018-19 on the grounds that the same has been passed without application of mind and on incorrect reasons. 2. In the assessment order it is stated as under:- "Notices u/s 142(1) dated 17/1/2020, 12/2/2020 and 7/4/2021 and reminder dated 11/11/2020 and 14/12/2020 was left unhee....

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....not responded to any of the notices and the petitioner was not traceable at any of the addresses, and therefore, the order has been passed based on material which has been gathered and other information available on record. 3. It is pertinent to note that petitioner had received a notice dated 22nd September 2019 under Section 143(2), to which there is no reference in the impugned order, seekin....

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....sponse has been filed on 30th April 2021. In view of this background, for the Assessing Officer to say that the notices issued by respondents under Section 142(1) of the Act were left unheeded or the assessee was unresponsive is not correct. 4. For respondent to also say that the verification unit for physical service of notice reported that petitioner could not be located in the three addresse....

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....at address does not belong to petitioner and it is so mentioned in the rejoinder. 5. In the circumstance, for the Assessing Officer to say that no response was received from the petitioner or petitioner could not be traced is certainly not acceptable to the Court. Therefore, the assessment order dated 30th April 2021 is quashed and set aside. The consequential notices also dated 30th April 2021....