2025 (1) TMI 809

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.... of the case and in law the learned CIT(A) erred in sending the notices of fixing the date of hearing to the address other than the one mentioned in Form 35 and dismissing the appeal stating that no written submission were made. 2. On the fact of the case the Assessing Officer and CIT(A) has completed the assessment without giving the fair opportunity of hearing to the assessee. 3. The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal Prayer: 1. In view of the above and other grounds to be added at the time of hearing the applicant prays that a fair opportunity of being heard to be provided to the assessee before completing the assessment. 2. I request to pr....

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....r assessment year 2010-11 was reopened in terms of Section 147 of the Act by invoking provisions of Section 148 of the Act. 3.1 The Assessing Officer was satisfied that the income chargeable to tax has escaped assessment and thus issued notice under Section 148 of the Act dated 28.03.2017 after taking prior approval of the PCIT-4 Ahmedabad which was served on 31.03.2017 on e-mail address available on Internet (Zauba Corp Website) and one copy was also served through affixture on last known address on 29.06.2017 by the Inspector of the office of Assessing Officer. Since the assessee has not filed the return of income within the due date, the assessee as well as the Director of the company was requested vide letter dated 11.07.2017 to file....

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....uested vide notice under Section 142(1) dated 08.11.2017 to provide details/clarification/explanation on specific query through e-mail or manually. In response to that the assessee filed reply without any necessary details alongwith documentary evidence. Show cause notice under Section 142(1) of the Act was issued. In response to the show cause notice, the assessee failed to furnish reply/clarification/explanation alongwith documentary evidence on the date of hearing fixed therein. 3.2 Since the said assessment is time barring assessment as observed by the Assessing Officer, the Assessing Officer proceeded on the basis of best judgement assessment under Section 144 of the Act. The Assessing Officer after taking cognisance of the ITS deta....

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....-ab-initio since the Assessing Officer being aware of the struck-off status of the assessee, issued notice under Section 148 of the Act and completed the assessment proceedings under Section 147 of the Act. The Ld. AR submitted that there is a delay of 14 days in filing the present appeal before the Tribunal. 6. The Ld. DR submitted that there is no record to prove that the assessee company was not doing business to that of so-called struck-off period. 7. We have heard both the parties and perused all the relevant material available on record. The delay in filing the present appeal is condoned. As regards additional ground, it can be seen from the Zauba Corp records that the Company's status has been shown as struck-off and listed on ....