TaxTMI 
2026 (11) TMI 520
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....davit citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in affidavit which appears to be bonafide. Thus, delay of 85 days in filing of appeal is condoned and appeal is admitted for decision on merits. 3. The assessee by way of application dated 01/5/2026 has raised an additional ground of appeal challenging validity of reopening of assessment as the notice under section 148 of the Income Tax Act, of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') (herein after referred to as 'the Act') was never served on the assessee. The additional ground raised by the assessee reads as under: ....
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....ss of the assessee was very much available in the PAN database of assessee and personal details of the assessee available with the Department. The ld. Counsel further referring to the assessment order dated 18/9/2019 submits that nowhere in the assessment order the AO has mentioned that the notice was served on the assessee. It only mentions that the notice under 148, dated 29/3/2019 was issued. Thus, it is evident from the records that the notice under section 148 was never served on the assessee. In the absence of service of notice, the assessee could not participate in the assessment proceedings, therefore, the reassessment proceedings were concluded ex-parte. He further contended that even after uploading of said notice on ITBA portal, ....
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....ice ......". Thus, service of notice is sine qua non for valid assessment u/s 147 of the Act. A bare reading of the assessment order in the instant case shows that the AO has merely recorded that the notice u/s. 148 of the Act dated 29/3/2019 was issued. There appears to be some discrepancy in the date of notice u/s 148 mentioned in the assessment order and a copy of the notice placed on record. No copy of notice dated 29/3/2019 as mentioned in the assessment order is brought on record by the Department. Be that as it may, the assessment order is silent about service of notice. Further, the assessee has placed on record a screen shot of communication vide which the notice u/s 148 of the Act was sent to the assessee from the Department's e-p....