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TMI Blog2019 (10) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... approach the Department with the copy of the said document and the assessee is also required to make an application for change of address in the departmental database of PAN, which in the present case the assessee has failed to do so. Now so far as the submission on behalf of the assessee that with respect to the Assessment Years 2004-05 and 2005-06, communications and the assessment orders were sent at the new address and therefore the Assessing Officer was in the knowledge of the new address is concerned, the same has been sufficiently explained by the Revenue. In view of our findings the impugned judgment and order passed by the High Court as well as the orders passed by the learned C.I.T (Appeals) and the I.T.A.T holding the assessment order bad in law on the aforesaid ground cannot be sustained and the same deserve to be quashed and set aside. - Civil Appeal No. 8132 of 2019 ( Arising out of SLP (C) No. 3530/2019 ) - - - Dated:- 18-10-2019 - Hon ble Uday Umesh Lalit, Hon ble Indira Banerjee And Hon ble M.R. Shah JUDGMENT M. R. Shah, J. Leave granted. 2. Feeling aggrieved and dissatisfied with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 5,52,45,930/. 3.2 Being aggrieved by the assessment order dated 24.12.2008, the assessee preferred appeal before the learned C.I.T (Appeals). The learned C.I.T (Appeals) allowed the appeal vide order dated 23.12.2010 holding, inter alia, that the Assessing Officer completed the assessment under Section 143(3) of the 1961 Act, without assuming valid jurisdiction under Section 143(2) of the 1961 Act, and therefore, the assessment framed under Section 143(3) of the 1961 Act was invalid. The learned C.I.T (Appeals) observed that as the subsequent service of notice under Section 143(2) of the 1961 Act was beyond the period of limitation prescribed under the proviso to Section 143 of the 1961 Act and earlier no notices were served upon the assessee and/or received by the assessee as the same were sent at the old address and in the meantime company-assessee changed its address and therefore the assessment order was bad in law. The Revenue preferred appeal before the Income Tax Appellate Tribunal, which came to be dismissed by the learned I.T.A.T. vide order dated 19.01.2015. The order passed the learned C.I.T (Appeals) as well as I.T.A.T. have been confirmed by the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the 1961 Act at the available address as per the PAN database. It is submitted therefore that the learned C.I.T (Appeals), I.T.A.T and the High Court have committed a grave error in holding that the assessment order is bad in law as the notice under Section 143(2) of the 1961 Act was beyond the period of limitation. 4.4 It is further submitted that as such thereafter the assessee did participate in the assessment proceedings and therefore the learned C.I.T (Appeals) ought to have considered the appeal on merits and ought not to have set aside the assessment order solely on the ground that the assessment order is bad in law. 4.5 Making the above submissions, it is prayed to allow the present appeal. 5. Shri S.K. Bagaria, learned Senior Advocate appearing on behalf of the respondent-assessee has made strenuous efforts to support the orders passed by the learned C.I.T (Appeals) and confirmed by the I.T.A.T. and the High Court. It is submitted that as such the Assessing Officer was aware of the new address of the assessee and therefore the Assessing Officer was required to send the notices on the new address. It is submitted that ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. However, it was the case on behalf of the assessee that the said notice was not served upon the assessee as the assessee changed its name and address and shifted to new address prior thereto and therefore the said notice was not served upon the assessee and by the time when subsequently the notices were served upon the assessee, notice under Section 143(2) of the 1961 Act was barred by the period prescribed in proviso to Section 143(2) of the 1961 Act and therefore the assessment order is bad in law. It was the case on behalf of the assessee that vide communication dated 06.12.2005 the assessee intimated to the Assessing Officer about the new address and despite the same the Assessing Officer sent the notice at the old address. However, it is required to be noted that the alleged communication dated 06.12.2005 is not forthcoming. Neither the same was produced before the Assessing Officer nor even the same has been produced before this Court. In the affidavit also, filed in compliance with order dated 21.08.2019, the assessee has stated that the alleged communication dated 06.12.2005 is not available. Thus, the assessee has failed to prove the alleged communication dated 06.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the new address, it shall be enough for the assessee to discharge its legal responsibility for observing proper procedural steps as per the Companies Act and the Income Tax Act is concerned, we are of the opinion that mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient. In absence of any specific intimation to the Assessing Officer with respect to change in address and/or change in the name of the assessee, the Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database of the assessee, more particularly when the return has been filed under EModule scheme. It is required to be noted that notices under Section 143(2) of the 1961 Act are issued on selection of case generated under automated system of the Department which picks up the address of the assessee from the database of the PAN. Therefore, the change of address in the database of PAN is must, in case of change in the name of the company and/or any change in the registered office or the corporate office a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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