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TMI Blog2019 (3) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... his point. Can assessee take advantage of his own non compliance - address for service is of chartered accountant of the assessee and that there is an attempt to evade service. - AY 1995 -96 - AO served a notice u/s 142(1)dated 08.1.1996 on 24.01.2016 to CA- CA filed a letter dated 27.1.1996, requested for time and thereafter no compliance - Assessment time baring on 31.03.1998 - AO taken no further action - Return filed on 24.03.1998 - Department contention that it was impossible to make compliance in short time after filing of return - and HELD THAT:- Tribunal, after admitting the additional ground, has not adverted to any of the contentions advanced by the Revenue and it is pleaded before us that the Revenue had not been given suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction to consider the additional ground raised by the assessee with regard to non issue of notice under Section 143(2) by the Assessing Officer before completion of assessment without considering the circumstantial evidence, under which, the Assessing Officer could not issue notice under Section 143(2) of the Income Tax Act ? ii. Whether the Appellate Tribunal is correct in law in admitting the additional ground raised by the assessee with regard to non issue of notice under Section 143(2) before completion of assessment, by ignoring the fact that no such additional ground validly emanates from the facts of the case ? And iii. Whether the Appellate Tribunal is correct in law in admitting the additional ground and thereby allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time, was not raised by the assessee before the CIT(A). The Tribunal, relying upon the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT [reported in (1998) 229 ITR 383], held that the additional ground could be admitted. 6. It is no doubt true that the non issuance of notice can result in a jurisdictional issue. Therefore, we do not fault the Tribunal for having entertained the additional ground canvassed by the assessee. However, after hearing the arguments of the learned Senior Standing Counsel, we find that the Revenue did not have sufficient opportunity to meet this point. 7. We have carefully perused the assessment order and we find that there has not been a transparent approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, the Tribunal may note the authorized representative of the assessee, who may be a chartered accountant or an advocate. We remember to have pointed out this a couple of years back since, on many occasions, when the address for service is that of a chartered accountant, there are instances where the chartered accountant will report no instructions or will refuse to receive the notices. Therefore, even if the Assessing Officer or the CIT(A) or the Tribunal issues notices to the authorized representative/chartered accountant/advocate, the notices will have to be issued to the assessee to their registered office. 10. The Civil Procedure Code, 1908 (CPC) prescribes a procedure for filing suits by or against the Corporation and in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that along with the this letter/notice, the draft assessment order was enclosed. The assessment order states by the said letter that the assessee was asked to file balance sheet and profit and loss account for the period ended 31.3.1995 and produce books of accounts, vouchers, etc., in respect of the previous year relevant to the assessment year 1995-96. This notice/ letter dated 01.10.1997 was served on the assessee on 04.10.1997. 13. In our considered view, if the assessee, that too a company registered under the Companies Act, has failed to adhere to the commitment made through their chartered accountant vide letter dated 27.1.1996, there is no reason as to why the Assessing Officer should wait for more than 20 months and issue anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that there is no explanation given in the assessment order for such an indulgence shown to the assessee. 16. As pointed out by us earlier, the Tribunal, after admitting the additional ground, has not adverted to any of the contentions advanced by the Revenue and it is pleaded before us that the Revenue had not been given sufficient time to meet the point. In any event, the Tribunal, having admitted the additional ground, should have considered the contentions advanced by the Revenue by giving reasonable time and recorded its satisfaction as to why the matter should be remanded to the CIT(A). The matter has again gone back to the CIT(A) and we are of the considered view that the Revenue should be given full opportunity by the CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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