2022 (9) TMI 1082

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....nst order dated 04.12.2018 of learned Commissioner of Income Tax (Appeals), Karnal, for the assessment year 2010-11. 2. At the outset, I must observe, there is a delay of 93 days in filling the appeal. The assessee has filed an application seeking condonation of delay supported by an affidavit. It is submitted, before me that due to some personal difficulty faced by assessee's counsel, the appe....

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...., ultimately, the Assessing Officer completed the assessment ex-parte under section 147/144 of the Act alleging that the assessee did not appear in the proceeding in spite of service of notice issued under section 148 as well as section 142(1) of the act. While completing the assessment, the Assessing Officer added back an amount of Rs.9,98,277/- as short term capital gain. Against the assessment ....

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....tention, he relied upon the following decisions: 1. Rajkumar Jindal & Another vs. ITO , 2019 SCC OnLine ITAT 15698 2. Veena Devi Karnani v. ITO (2019) 410 ITR 23 (Delhi) (HC) 7. Learned Department Representative, drawing my attention to the report dated 31.12.2021 received from the Assessing Officer, submitted that notice issued under section 148 of the Act was validly served ....

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....atch with the address in which the notice under section 148 of the Act was issued. It is further relevant to observe, much prior to initiation of proceeding under section 147 of the Act, the assessee had filed return of income for some other assessment years mentioning the address as has been mentioned in the assessment order. Even, copy of the Aadhar Car and Passport placed in the paper-book ment....