2024 (7) TMI 29

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....P. P. Barman, Addl. CIT-Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the assessee against the order dated 19.10.2023 of the National Faceless Appeal Centre [hereinafter referred to as 'CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. At the outset, the ld. counsel for the assessee invited our attention t....

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....vate Ltd, Chandi Ghosh Road, Tollygunj, Kolkata-700007'. The ld. counsel in this respect has submitted that firstly the address mentioned in the assessment order was incomplete address. Further that the address mentioned in the assessment order otherwise was a wrong address. That because of the aforesaid facts, the notices sent through registered post were not served upon the assessee. The ld. cou....

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....) failed to take notice of the address and email-id mentioned in the appeal opening form i.e. Form No.35. 3. A perusal of the Form No.36 filed before this Tribunal shows that the appellant/assessee has further changed its address, which is mentioned as Shop No.C-12, F/F, Seth Deokaran Dass Commercial Complex, Kachery Road, Unit No.36, Uditnagar, Rourkela Town, Sundergarh, Odisha- 769012 and ema....

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....the assessee to present its case before him including the explanations and evidences relating to the issue under consideration. The ld. CIT(A) may call upon a remand report from the Assessing Officer in respect of evidences/explanations furnished by the assessee and thereafter, to pass a speaking order in accordance with law. It is also directed that the assessee will furnish its correct address b....