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TMI Blog2021 (1) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... me was returned with the endorsement left made by the postal servant on 28/12/2010. Basing on this learned DR submitted that when the notice could not be served, as on 28/12/2010, the postal envelope was returned by the postal department with suitable endorsement and this is conspicuously absent when the notice under section 148 was issued on 26/3/2010 which indicates that as on 26/3/2010, the assessee was very much present in the said address or received such mail addressed to the old address, and that is reason why the postal envelope was not returned by the postal department. DR further submitted that there is no evidence as to when exactly the assessee moved out of the property and merely because the return was filed from the new a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) ), for the assessment year 2003-04, Mrs Amarjeet Kaur Bawa ( the assessee ) filed this appeal challenging the finding of the Ld. CIT(A) that the notice under section 147/148 of the Income Tax Act, 1961 ( the Act ) was duly served on the assessee at her address 5/48,, West Punjabi Bagh, New Delhi. 2. Brief facts of the case are that a notice under section 148 of the Act was issued to the assessee on 26/3/2010 after recording the reasons thereof on the basis of the information received from the investigation wing in the form of CD in respect of entry providers in the form of bogus gift/loans/share application money/capital gain, et cetera by cheque/DDs in lieu of the cash received from intending beneficiaries and the assessee was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the challenge is confined only to the non-service of notice under section 147/148 of the Act. 5. When the matter is called, neither the assessee nor any person on behalf of the assessee entered appearance. It could be seen from the record that for non-prosecution of the appeal by the assessee, it was dismissed ex parte by order dated 14/12/2016, but subsequently, at the request of the assessee, such an ex parte order was recalled on 31/7/2019 in MA Number 198 /Del/ 2017. Subsequently, several notices were issued to the address furnished by the assessee, but there is no representation from the assessee. If the assessee is staying in such address, there would be no reason for nonservice of the same. If the assessee is not available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut and the assessee moved out of the same during the year 2007-08 and thereafter filed the return of income from the new address, namely, 28/72, West Punjabi Bagh, New Delhi, no evidence in support thereof is forthcoming. According to the Ld. CIT(A), there is no specific information to the Department as to the change of address. 7. It could further be seen from the record that there is no dispute that when the assessment order was passed on 20/12/2010, and dispatched to the address of the assessee at 5/48, West Punjabi Bagh on 27/12/2010, the same was returned with the endorsement left made by the postal servant on 28/12/2010. Basing on this learned DR submitted that when the notice could not be served, as on 28/12/2010, the postal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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