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TMI Blog2019 (12) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... facts that the Ld. AO has erred in passing the impugned assessment order without giving any opportunity of hearing as admittedly no notice u/s 148 was ever served bv the Ld AO. It is the well settled law that any proceedings initiated u/s 148 of Income Tax Act, 1961 without duly serving the notice to the assessee is bad in law and thus not valid. The consequence flowing from Non/improper service of notice is that assessment becomes void ab initio. It is submitted that the non service of the notice would lead to render the assessment order a nullity. 2. That the impugned assessment order dated 15.12.2017 passed by the Ld. Assessing Officer, Ludhiana and impugned order dated 10.12.2018 passed by the Ld. CIT (Appeals)-I, Ludhiana is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above notice cannot be attributed to the assessee. In these circumstances, we hold that assessment made under Section 144 was bad in law. The same is required to be set aside." Further it is submitted that the perusal of the impugned assessment order shows that the Ld. AO Sh. Dara Singh only once attempted to send the notice through post which was never received to the appellant/assessee, thereafter the notices was served through affixtures which were not in the knowledge of the appellant. Further the Ld. AO had never mentioned the address where the notices were affixed. The Hon'ble Delhi High Court in the case of Commissioner of Income Tax Vs. Hotline International Pvt. Limited decided on 03.04.2007 had specifically held that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO then why he would accept the other notices. 3. That the impugned assessment order dated 15.12.2017 passed by the Ld. Assessing Officer, Ludhiana and impugned order dated 10.12.2018 passed by the CIT (Appeals)-I, Ludhiana is liable to be set aside in view of the most material facts that no opportunity of being heard was ever given to the appellant/assessee. It is submitted that the impugned order passed without giving any opportunity of hearing is against the principle of natural justice. It is the well settled law that no one should be condemned unheard and the opportunity of being heard should have been granted to the assessee. 4. That the impugned assessment order dated 15.12.2017 passed by the Ld. Assessing Officer, Ludhiana an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /o 151, Industrial Area-A, Cheema Chowk, Ludhiana, am Holder of PAN No. AAWPL7559H. I want to say that I was the owner of firm M/s Jangra Impex (TIN No.3482009920). Ishu Sharma started using my Tin Number without my consent. He started incurring transactions in this account without letting to know about it, because of which in the year 2010 I was arrested from my house and criminal case was registered against me Under Section 420/467/468/471/120-B IPC with P.S. Division No.5, Ludhiana and was bearing Case No.213. I was sent to Central Jail, Ludhiana. After that Sales Tax Department lodged another case no. 193/2010 against me Under section 420, 467, 468, 471, 120-B IPC. The said case was handed over to BIPC Police Station, Basti Jodhewal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " the fine imposed". The assessee appearing in person admittedly did not comprehend the nature of relief being sought and failed to comprehend that there was no such power vested by the Statute in the Authority of the First Appellate Authority and further that no fine had been imposed. In the interests of substantial justice, the prayer made in the above extracted Ground No. 3 is being considered in the present proceedings. Admittedly the aforesaid circumstances lead to the indelible conclusion that the Right to Appeal cannot be said to have been exercised by the assessee in all fairness as the assessee failed to comprehend the nature of the order and the magnitude of the evidences required. It also emanates on a reading of the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A), directing the assessee to address the relevant facts on the basis of which the Ld. CIT(A) can grant relief if maintainable in law. It is made clear for the benefit of the tax-payer that the Ld. CIT(A) has no power to "waive" the tax and there is no fine imposed on the assessee. 6. On a perusal of the record, it is also seen that atleast at the stage of the ITAT, the assessee appears to be advised by some counsels namely S/Shri Aman Bansal, Anjali Bansal, Mavpreet Singh and Dixit Garg who ideally should have vetted the grounds raised to which they have also affixed their signatures. Accordingly, while directing a remand, it is hoped that the opportunity so made available is not abused and is utilized by the assessee fairly and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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