2018 (10) TMI 1740

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..... eason the assessee is absent temporarily, it is for the assessee to make arrangement with the Postal Department either to deliver it to some other person, or to re-direct it to an address where the assessee could be found or to detain the mail till the assessee comes back and claims the same. Even if the assessee shifts from that place, it is for the assessee to notify the new address either to th .....

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..... nt, Sr. DR ORDER PER BENCH These five appeals by the Assessee against the common order dated 23.03.2015 in Appeal Nos.221 to 225/2013-14/GZB for Asstt. Years 2007-08 to 2011-12 passed by the Ld. Commissioner of Income- tax (Appeals), Ghaziabad (for short hereinafter called Ld. CITA ). 2. When the matter is called today, t .....

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..... e assessee to notify the new address either to the Revenue or to the Tribunal or to the Postal Department. Obviously the assessee had not taken any of these steps and the non-service of notice in this matter is solely attributable to the conduct of the assessee. 3. In these circumstances, we find no option, but to infer that the assessee lost interest in these matters, and we are l .....

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