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TMI Blog2019 (3) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has not communicated change in address from Ahmedabad to Pune to the Assessing Officer.Under such circumstances the AO had no option but to issue notices on the address available with him. The Assessing Officer issued notices on the address mentioned in the return of income as well as new address of the assessee at Pune. However, the notices were retuned back un-served by the postal authority with remarks ‘left/NF’. Thus, AO was constrained to proceed u/s. 144 of the Act. Even before the Commissioner of Income Tax (Appeals) after initial representation none appeared at the time of final hearing of first appeal. Mrs. Dahuram Sridhar one of the Directors of assessee company has filed an affidavit stating reasons for non-representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the Act ). Both the impugned orders are of even date i.e. 11-10-2013. Since, both the appeals are arising out of same set of facts, these appeals are taken up together for adjudication and are decided vide this common order. ITA No. 3042/AHD/2013 2. The brief facts of the case as emanating from records are : The assessee company is engaged in the business of trading in shares, securities and mutual funds. The assessee company filed its return of income for the impugned assessment year on 29-09-2008 declaring total income of ₹ 31,01,950/-. The case of the assessee was selected for scrutiny, consequently, statutory notice u/s. 143(2) of the Act was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act, the assessee filed appeal before the Commissioner of Income Tax (Appeals). Even before the Commissioner of Income Tax (Appeals) none appeared to represent the assessee hence, the Commissioner of Income Tax (Appeals) in an ex-parte proceedings dismissed the appeal and confirmed the additions. Now, the assessee is in second appeal before the Tribunal. 3. Shri Ashok Kothary appearing on behalf of the assessee submitted that the assessee company was initially having its registered office at Ahmedabad, therefore, the assessee filed its return of income and was assessed at Ahmedabad. The assessee shifted its operations and registered office from Ahmedabad to Pune in March, 2009. All the Directors of assessee company were residents of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee before the authorities below was not deliberate or intentional. The notices could not be received by the assessee as the assessee has shifted its office. The ld. AR submitted that an opportunity may be afforded to the assessee to explain its case, the assessee has good case on merits. 4. Per contra, Shri S.B. Prasad representing the Department vehemently defended the impugned order. The ld. DR submitted that the assessee never communicated change of address to the Assessing Officer. The Assessing Officer gave ample opportunity by issuing notices on the address mentioned in the return of income. Since, the assessee has shifted its operations from Ahmedabad to Pune without intimating the Assessing Officer, the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the non-appearance of assessee before authorities below was on account of crisis faced by the assessee due to arrest of Director who was actively involved in the conduct as assessee s business and the other Director being in the advanced age. Taking into consideration entirety of facts and the principles of natural justice, we are of considered view that an opportunity should be afforded to the assessee to represent its case before the authorities below. Consequently, the impugned order is set aside and the issues/additions assailed in appeal are restored back to the file of Assessing Officer for denovo adjudication. The Assessing Officer shall grant reasonable opportunity of hearing to the assessee, in accordance with law. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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