9911796707
TMI Blog2024 (2) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [in short ld. 'CIT(A)'] dated 12.09.2023 passed for AY 2011-12. 2. The Registry has pointed out that the appeal of the assessee is time barred by 55 days. In order to explain the delay, assessee has filed an affidavit wherein it has been contended that actual delay is of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... participate in the assessment proceeding and therefore, his conduct does not deserve any sympathy. 4. We have duly considered the rival contentions and gone through the record carefully. After commencement of faceless disposal of appeals, notices were being communicated to the assessee on e-mail and on certain time some of the assessee failed to keep a track on the e-mail. A perusal of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o decide the appeal on merit. 5. On merit, in the first ground of appeal, assessee has pleaded that re-opening notice u/s 148 of the Act was issued by ITO, Ward-4(2), Jaipur and this notice is without jurisdiction. The assessment has been framed on the strength of re-opening and assessment order is not sustainable. 6. With the assistance of ld. representatives, we have gone through the record ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record at his own and ultimately assessment order has been framed by ITO, Ward-4(3), Kolkata. There is no dispute with regard to the fact that in the PAN data assessee is having address of Kolkata only. The ITO, Ward-4(2), Jaipur had issued notice u/s 148 of the Act on 26.03.2018. This must have been with an idea that if record is being transmitted to the ITO having jurisdiction over the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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