9911796707
TMI Blog2017 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... to the revisionary order of the CIT (A) in this matter. Not only that the evidence placed on record indicates that the notice dated 19.12.2008 was not issued immediately to the assessee and it was received only on 2.2.2009, much later to the so called date of order. Even the order does not indicate that an opportunity has been issued on 19.12.2008 and the order indicates only those dates on which the assessee appears before the AO in the first assessment proceedings. Service of the impugned order as late as 17.04.2010 also indicates that the order could not have been passed before the order of the ITAT allowing the withdrawal of the appeal. The order of the ITAT was served on the assessee with the address at “Begum Bazar”, but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -VI Hyderabad, vide order dated 31.03.2008 u/s 263 of the Date of Hearing: 05.06.2017 Date of Pronouncement: 09.06.2017 Act. Pursuant to the order u/s 263 of the Act, it seems the AO issued notice dated 19.12.2008 but according to the assessee on 10.01.2009 the assessee was called to the office of the AO to receive a notice with ante dated acknowledgement for which the assessee refused. The assessee claims that the AO issued notice with ante date of 19.12.2008 and sent it through the ordinary post and it was received by the assessee on 2.2.2009 whereas the date of hearing was fixed under such notice as 29.12.2008 which was barred by limitation and not valid under the law. The petitioner claims to have brought to this fact to the notice of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before the ITAT vide letter dated 1.10.2009. After inquiry from the DR, ITAT has allowed the withdrawal on the reason that no consequential order was passed and so the proceedings u/s 263 became infructuous. However, the assessee has received an order dated 30.01.2008 on 17.04.2010 and immediately an appeal was preferred before the learned CIT (A) on 4.5.2010. It is the argument of the learned Counsel for the assessee that on several occasions the assessee entered appearance before the learned CIT (A) but on no occasion the learned CIT (A) put the assessee on notice as to the alleged delay on which the learned CIT (A) was relying upon, but taking shelter thereunder for the first time in the impugned order, the learned CIT (A) dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addressed before us. It could be seen from the Paper Book vide Page Nos. 1 to 5 that the original assessment order was passed on 16.03.2006 and vide page No.6 to 15 thereof, it is evident that the order u/s 263 of the Act came to be passed by the learned CIT (A) on 31.03.2008 against which the assessee preferred an appeal before the Tribunal on 11.6.08 as is evident from page Nos. 16 to 18 of the Paper Book. It isI also well borne out of record vide page No.21 to 23 that on 1.10.2009 the assessee filed a memo before the Tribunal seeking withdrawal of the appeal preferred by him stating that no order to give effect to the order passed by the CIT (A) u/s 263 of the Act was passed before 31.12.2008, and as such on expiry of limitation, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice dated 19.12.2008 was not issued immediately to the assessee and it was received only on 2.2.2009, much later to the so called date of order. Even the order does not indicate that an opportunity has been issued on 19.12.2008 and the order indicates only those dates on which the assessee appears before the AO in the first assessment proceedings. Service of the impugned order as late as 17.04.2010 also indicates that the order could not have been passed before the order of the ITAT allowing the withdrawal of the appeal. Another interesting aspect to be noted is that the order of the ITAT was served on the assessee with the address at Begum Bazar , but the revised assessment order placed on record at pages 24 to 28 of the paper book ..... X X X X Extracts X X X X X X X X Extracts X X X X
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