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TMI Blog2023 (1) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of which the penalty was imposed was never been served either an appellant or on her authorized agent. The ld. CIT(A) only relied upon on letter received from the AO in respect of notice issued but never bothered whether the same has been served or gone astray is most arbitrary and uncalled for in/ any case is highly excessive. 2. That the ld. CIT(A), NFAC, New Delhi was not justified while confirming the penalty imposed by Assessing Officer without affording an opportunity to rebut the claim of non-service of notice is against the principal of law and natural justice. 3. The appellant/ assessee craves leave to take additional grounds of appeal before or at the time of hearing of the appeal and/or modify any of the above ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Bench. As per CIT(A), his observation thereby not accepting our claim Para No. 7 of C1T(A) order Decision: In the given facts, it is evident that notices u/s 142(1) were sent at the correct address & duly served. AO has made all attempts to issue notice at all known addresses. The assessment order itself mentions the efforts made by the AO. There is no doubt that there is only one Simple Singh residing at 3/203, Shraddhapuri, but she choose to remain silent during the proceedings and want to take all technical pleas in appeal without fulfilling her legal duties. Appellant choose not to comply with these legal notices without any reasonable cause/valid reasons. Thus, Ground of appeal 1 to 3 on service of notice & legality of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO was justified to make the addition u/s 69 of I.T. Act. Therefore, Ground of appeal 4 to 7 are dismissed. (The complete para can be viewed from the order of CIT (A) placed on record) i. The appellant/assessee is a regular assessee for last more than ten years, the return income of appellant/assessee always accepted in past. The return filed by her consist of copy of balance sheet that includes details of assets movable or immovable held by her at the close of accounts, the relevant page of ITR duly uploaded on govt, portal for the year under reference is placed on record. Since the return was filed showing profit above 8% we were not obliged to get our account audited the stand of CIT(A) is not a good ground to reject our claim. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , India. 3.3 For examination of the appellant's submission and facts of the case, a letter was issued to concern A.O. with copy of submission of the appellant, and asking therein details of noticed issued. In response the above letter, the A.0. concern submitted his reply, which is re-produced as under:- "On perusal of assessment record, it is observed that notice u/s 133(6) and notice 148 was issued on 02/0/2018 and 28/03/2018 respectively and served upon the assessee through speed post on the assessee's address i.e. 3/203, Shradhapuri, Meerut. The scanned copies of these notices are attached herewith for your kind perusal and necessary action. Also, other notices issued u/s 142(1) on various dates 'were sent through speed post on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress & duly served. However, appellant choose not to comply with these legal notices without any reasonable cause/valid reasons. Thus, the penalty u/s 271(1 )(b) of I.T. Act., 1961 is held to be correctly levied. The appeal of the appellant is dismissed." 9. It is not disputed by the Revenue that the notice was sent on the address given in the income tax return filed by the assessee. Therefore, it cannot be inferred that the assessee had not provided the correct address to the Assessing Authority. Looking to the totality of the facts and circumstances of the case, we are of the considered view that the assessing authority ought to have served notice at the correct address as mentioned in income tax return. The statutory notice should not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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