2023 (10) TMI 1613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2018 u/s 144 of the Income Tax Act, 1961 (hereinafter "the Act") after reopening the assessment u/s 148 of the Act submitted that AO has passed the assessment order ex-parte without hearing the assessee; and issued notice to earlier address of assessee which got changed because assessee changed the address after separating from his wife; and to support such a contention has filed a sworn affidavit placed at page no. 73 to 75 of the PB, wherein he stated that the AO had issued notice u/s 148 and 142(1) of the Act in the address at Mumbai whereas the assessee was staying at Goa (address given in the affidavit). Therefore, according to the Ld. AR, the assessment has been framed by the AO without hearing the assessee and without considering the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oval from the Pr. CIT-16, Mumbai. The AO had issued notices u/s 148 of the Act dated 17.03.2018 for AY. 2012-13. However, the assessee did not respond to the notices issued. Thereafter by AO issued notice u/s 142(1) of the Act four (4) times to the assessee. According to the AO, despite notices served upon the assessee there was no compliance on the part of the assessee. Thereafter, the AO took note of the fact that TDS has been deducted on payment made to assessee, and to verify the same issued notices u/s 133(6) of the Act to them for information regarding details of payments made to the assessee. And thereafter, the AO issued show cause notice dated 05.10.2018 to the assessee proposing certain additions. However, the AO noticing that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the assessee in his sworn affidavit, that the notice couldn't be served upon the assessee (u/s 148 of the notice as well as u/s 142(1) of the Act notice). In the light of the aforesaid factual finding, we find that assessee did not get proper opportunity before AO during assessment proceedings. In such a scenario, the assessment needs to be denovo framed by AO. For such a preposition, we rely on the decision of the Hon'ble Supreme Court in the case of Tin Box Company (supra) wherein the Hon'ble Supreme Court has held as under: - " It is unnecessary to go into great detail in these matters for there is a statement in the order of the Tribunal, the fact-finding authority, that reads thus : "We will straightway agree with....