Notice not served when same is issued on address other than that provided in Form 35: ITAT

Brief facts of the case are that, the assessment for the Assessment Year 2012-13 was completed u/s 143(3) of the Act at returned income of Rs. 7,66,620/-. Subsequently, the Ld.CIT (A)-10 has passed an order u/s 263 of the Income Tax Act 1961 (‘Act’ for short) on 17/03/2017 and set aside the assessment order to the file of Assessing Officer to be framed afresh. Assessment order came to be passed on 02/05/2017 u/s 263/143 (3) of the Act by assessing the income of the assessee at 60,82,060/- as against declared income of Rs. 7,67,620/-.

As against the assessment order, the assessee has preferred an appeal before the CIT(A) the Ld. CIT(A) vide order dated 03/10/2019 dismissed the appeal filed by the assessee.

At the outset, the Ld. Counsel for the assessee has contended that the assessee has declared the address of the assessee before the CIT(A) in Serial No. 17 of the Form No. 35 reads as under:-

“Raj Kumar & Associates Chartered Accountants
L-7A (Lower Ground Floor) South extension, Part-II New Delhi-110049
[email protected]”

But during the Appeal proceedings, the Ld.CIT(A) has issued notice to

“Sh. Rajenda Agrawal 33m 4th Floor, NI Complex,
Mandakini, Greater Kailash-IV, New Delhi-110019”

Further submitted that, the ex-parte Order has been passed by the CIT (A) in violation of the principles of natural justice, therefore, sought for remanding the matter to the file of CIT(A) for fresh consideration.

It is found that the Ld.CIT (A) has issued notice to the address other than the address provided by the assessee in Column No. 17 of Form 35, therefore, the notice sent by the Ld.CIT(A) has not been served on the assessee. Further, the Ld.CIT(A) has dismissed the appeal filed by the assessee without hearing the assessee. Therefore, without expressing anything on the merit of the case, ITAT was of the opinion that, it is fit case to be remanded to the file of CIT(A) for de-novo consideration with a direction to hear the assessee and pass appropriate order in accordance with law.

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