2022 (7) TMI 1363

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....ankaj Bhalla, CA & Sh. Paresh Chadha, CA. For the Respondent : Sh. Satbir Singh, Sr. DR. ORDER Per Anikesh Banerjee, J.M.: The miscellaneous application is preferred by the assessee for recalling the order of the Income Tax Appellate Tribunal, Amritsar Bench, bearing ITA No. 479/Asr/2016 order pronounced dated 21/05/2019. The petition was filed on 20/08/2019. 2. The fact of the case....

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....ereas the said notice was not delivered and received back. Whereas the appellant has in column no. 10 has given his address as "S. Prem Singh Advocate, Model Town Road, Jalandhar."The notice was not received by the assessee as was sent on wrong address by the registry. 6. Moreover the address of the assessee company has changed from 16-04-2019. The proof of change in address as intimated ....