2026 (9) TMI 491

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.... referred as "the Act") vide his order dated 18.12.2007. 2. At the threshold, it is noted that there is a delay of 284 days in filing the appeal before the Tribunal by the Revenue for which the revenue has filed the condonation application. After perusing the condonation application and after hearing both the sides, we are of the considered view that the delay in dispute has been caused due to sufficient cause, thus, the delay of 284 days in filing the appeal is condoned and appeal of the revenue is admitted. 3. The first and foremost legal issue argued in this appeal of the revenue is as under:- "3. Whether, on the facts and circumstances of the case, the Ld. CIT(A) erred in allowing the appeal of the assessee by holding in ....

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....d in the assessment order as well as in the remand report filed before the CIT(A). It was further submitted that notice under section 143(2) was not served upon the assessee and, therefore, the reassessment order passed by the AO u/s. 144 read with section 147 was invalid and void ab initio, whereas issuance / service of notice under section 143(2) was not required in the present case, since no return of income was filed in response to notice under section 148 of the Act. 7. On the other hand, Ld. AR relied upon the order of the CIT(A) and stated that in response to notice u/s. 148 of the Act, assessee vide its letter dated 20.4.2007 has intimated that assessee filed its return of income on time i.e. on 31.10.2002 vide acknowledgement no....

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.... up for scrutiny and order u/s. 143(3) of the Act was passed vide order dated 31.1.2006 i.e. two months prior to issue of notice u/s. 148 and the address of the assessment year 2003-04 was same as for AY 2002-03 and the assessment For AY 2002-03 was completed at the returned income. In AY 2003-04, the notice u/s. 143(2) was served by affixture. Similarly, the case of the assessment for AY 2006-07 was also taken up for scrutiny and case was completed u/s. 143(3) vide order dated 8.12.2008 (after a completion of the present assessment). The address in this return was 309-A, Vakil Chambers, A-115, Vikas Marg, Shakarpur, New Delhi. The above facts clearly establish that the addresses of the assessee as per ITRs filed for AY 2003-04 and 2006- 07....