2022 (2) TMI 378

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..... Tarun Bansal, Adv. For the Revenue : Sh.S. M. Surendranath, D. R. ORDER PER MANISH BORAD, A. M.: This appeal is filed by the assessee feeling aggrieved by the order of Ld. CIT(A)-2, Jalandhar dated 24.09.2019 for Assessment Year 2010-11. 2. The assessee has raised the following grounds of appeal: "1. That CIT(A) has wrongly confirmed penalty u/s 271(1)(b), by saying that ....

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.... did not succeed. 5. Now, the assessee is in appeal before this Tribuanal. 6. Ld. Counsel for the assessee vehemently argued referring to paper book dated 01.12.2021 containing 28 pages and also submitted that assessee was not served with the notice, Copy of certificate of Postamaster also filed before the lower authorities. It was also stated that assessee has not intentionally avoided to a....

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....d. AO kept an issuing notices on the wrong address even when the first notice was not served due to wrong address. All these series of facts shows that there was a mis-communication at the end of the Assessing Officer about the address and also not mentioning the husband's name of the assessee which resulted in non serving of the notice since she resided in village. Under these given facts and cir....