TaxTMI 
TaxTMI 
2026 (3) TMI 864
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....r the revenue. 3. At the outset, it is found that the appeal of the assessee is barred by 162 days. In this regard, the assessee has filed condonation petition supported by an affidavit stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing. 4. It was submitted by ld AR that the assessee has been served with a notice u/s. 148 of the Act, which is unsigned. The said notice reads as follows: 5. It was the submission that the said notice is dated 24.3.2022. Ld AR has also placed before ....
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....t signed digitally and kept on the assessment records, obviously, the notice that the assessee has received on the portal of the assessee should be digitally but the assessee has received the notice as clearly unsigned. Though the DIN no. is the same, the question arises as to why there is a physically signed notice and other available to the assessee is unsigned. This remains unanswered. This being so, as the notice served to the assessee in the portal unsigned is treated to be invalid and consequential assessment would also stand quashed consequence to the unsigned notice. 10. In the result, appeal of the assessee stands allowed. Order dictated and pronounced in the open court on 4/12/2025. ============= Document 1 GOVERNMENT O....
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.... HEMANTA KUMAR SETHY ITO, WARD BHADRA Note: If digitally signed, the date of digital signature may be taken as date of document. INCOME TAX OFFICE, Incometax Office, Charampa, BHADRAK, Orissa, 756101 Note :- The website address of the a-filing portal has been changed from www.incometaxindiaefiling.gov.in to www.incometax.gov.in. * DIN- Document identification No. Document 2 3 NOCH GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER ITO, WARD BHADRAK/ KCOME TAK DEPARTURES To. THE BAITARANI MAHILA CO OPERATIVE LIMITED MAA KALI NAGAR CHANDBALI , BHADRAK 756133 , Orissa India India PAN: A.Y: Dated: DIN & Notice No: AABAT9505D 2018-19 24/03/2022 ITBA/AST/F/148A/2021-22/....
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....e e-filing portal has been changed from www.incometaxindiaefiling.gov. in to www.incometax.gov.in. DIN- Document identification No. tax has escaped assessment for the A.Y. 2018-19 The case was fixed for compliance on 22.03.2022. As per postal data, the notice was served on 17.03.2022. However there is no compliance from the assessee in response to the show cause notice. Therefore, in view of the above facts and circumstances, I have reasons to believe" that the income to the extent of Rs.1,79,28,000/-, chargeable to tax has been escaped assessment for the A.Y. 2018-19 within the meaning of Sec. 147 of the IT Act. Thus, the case of the assessee is a fit case for issue of notice u/s. 148 of the IT Act. The order is passed after obtai....