Appeal of the assessee allowed for statistical purposes due to non-receival of notices

The Income Tax Appellate Tribunal allowed an appeal by Srishti Resident Welfare Association. The Tribunal noted that several notices were issued to the assessee but none were successfully served, with postal authorities returning them marked 'no such person is available at the given address'. Despite the CIT(Appeals) finding the assessment order defective and annulling it, they ultimately confirmed the order and dismissed the appeal.

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “SMC”: DELHI

BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER

ITA.No.6468/Del./2019
Assessment Year 2015-16

Srishti Resident Welfare
Association
T-6/803, Prasvanath
Prestige-II, Plot No. 2,
Sector-93-A, Noida,
Uttar Pradesh.
PAN No. AAEAS2644D
(Appellant) 

vs.

ACIT
Circle-3,
Noida.
(Respondent)

For Assessee : Shri K. Prasanna, Adv.
For Revenue : Shri Prakash Dubey, Sr. DR

Date of Hearing : 05.01.2021
Date of Pronouncement : 05.01.2021

ORDER

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 31.12.2018 for AY 2015-16.

2. I have heard Ld. Representatives of both the parties and perused the orders of authorities below.

3. In this case, AO passed the assessment order dated03.10.2017 u/s 143(3) of the I.T. Act. It was challenged before on official website of the Department which have been downloaded. It is noted that impugned assessment order,copy of the demand notice and challan of fee deposited forfiling appeal are not available. Several notices were issued tothe assessee but none have been served upon the assessee.As the postal authorities returned envelope with the remarks“no such person is available at the given address”. The Ld. CIT(A) in absence of assessee considered the issue in detailand ultimately in para 108 found that impugned assessmentorder is defective in law and has to be annulled on merits and to protect the interest of the Revenue direction was issued tothe AO u/s 150 of the IT Act to reopen the assessment and passed the order accordingly. The Ld. CIT(A), however, in para111 has confirmed the impugned assessment order and dismissed the appeal of assessee.

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