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TMI Blog2023 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... sed second assessment order for the same AY 2011-12 u/s. 147/144 of the Act ex-parte qua assessee. In such a situation subsequent ex-parte reassessment order cannot be held as sustainable and valid being bad in law. Therefore grievance of assessee is allowed and impugned assessment order dated 06.12.2018 and consequent first appellate order dated 27.04.2022 are quashed being not valid and unsus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee as the order was send through mail only and assessee has not access to the mail due to miser means and lack of knowledge. The ld. AR submitted that the assessee came to know about the dismissal of first appeal on receipt of penalty notice received on 18.10.2022 and the assessee filed appeal on 03.01.2023 by the delay of 191 days which may kindly be condoned and appeal of assessee may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttal affidavit on behalf of the revenue countering the affidavit filed by the assessee therefore we have no hesitation to held that the assessee has successfully explained delay of 191 days in filing appeal before the Tribunal. Hence the delay is condoned and appeal is admitted for hearing. 4. The assessee has raised following grounds of appeal:- 1. That on the facts and the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year therefore subsequent assessment order is not valid being void and nullity. 6. Replying to the above, the ld. Senior DR submitted written report vide dated 06.06.2023 by ITO ward 63(1), New Delhi and submitted that the assessee after completion of the assessment dated 06.12.2018 filed a copy on 07.12.2018 that he has been assessed on 28.09.2018 by ITO, Ward 47(2), Delhi. The jurisdiction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted relief to the assessee by allowing legal ground no. 1 of assessee and neither the ld. representatives of both the sides have submitted any arguments on ground no. 2 on merits nor we find it unnecessary to dwell upon and adjudicating the same in absence of any submissions by the parties. Therefore, ground no. 2 on merits is not adjudicating and left open. 8. In the result, the appeal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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