2010 (12) TMI 418

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..... should not be considered as an expression of opinion on the merits - They will not impair or injure the case of the AO or would not cause any prejudice to the defense/explanation of the assessee - Hence, the appeal of the assessee is allowed for statistical purposes.
Rajpal Yadav, Shamim Yahya, JJ. V.K. Tulsiyan, CA for the Appellant B. Kishore, DR for the Respondent ORDER Rajpal Yadav:- 1. The assessee is in appeal before us against the order of learned CIT(A) dated 20.1.2010 passed for AY 2006-07. 2. In the original grounds of appeal, the assessee has pleaded that the AO has erred in assuming jurisdiction for passing the order u/s 144 as well as u/s 115WE(1) of the Act. The assessee thereafter pleaded that AO has erred in ma .....

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..... e eyes of law. On the other hand, learned DR contended that assessee alleged to have filed the return on 30.3.2007. It has shifted its premises w.e.f. 1.4.2007. It has not communicated the new address to the AO. The notice was delivered on the address given in the return. The assessee did not appear before the AO knowingly. Therefore, assessment order cannot be assailed on this ground. Learned DR drew our attention towards page 29 of the paper book wherein copy of the letter written by the AO is available. In this letter, the AO has specifically recorded the address of the assessee as C-2/36, Safdarjung Development Area. This letter was sent to the assessee whereby it was called upon to submit any detail, if it wants to give in support of i .....

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..... notice was sent through speed post. Had this notice not been delivered, then the envelope would be available on the record of the AO. Thus, it gives a doubt in our mind. The first apprehension is that AO might have wrongly mentioned the address of assessee in the copy of the notice but he might have rightly addressed the envelope. The notice might have been served on the assessee but after taking note of wrong address of the assessee in the copy of proforma, assessee has introduced this argument. This dispute can be clinched if AO calls for a report from the postal authority about the actual delivery or non-delivery of the letter through which this notice i.e. letter available on page 29 as well as the notice sent u/s 115WE(2) of the Act wh .....

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