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TMI Blog2024 (5) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 in which the assessee has categorically brought to the notice of the AO to provide him certified copy of the assessment records for AY 2009-10 including notices issued u/s. 148 and 142(1), reasons recorded for issuing of notice u/s. 148 and date of dispatch of assessment order, etc. The assessee has also filed application under RTI Act before the AO for providing information pertaining to service of notices u/s. 148, date of service and issue of assessment order and copy of assessment records for AY 2009-10. As categorically brought to the notice of the ld. D.R. that the assessee has not received the notice issued by the AO pertaining to the assessment made u/s. 144 r.w.s. 147 of the Act in the case of the assessee and directed the ld. D.R. to produce the assessment records on 16.04.2024. However, the ld. D.R. has not produced the said records. Therefore, on 17.04.2024, the ld. D.R. was again directed to produce the assessment folder for AY 2009-10 on 08.05.2024 and also informed that no further adjournment will be provided. However, on the date of hearing of this case the ld. D.R. has neither produced the assessment records nor report about the availability of the assessment re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is invalid. 2.1 On the facts and circumstances of the case and in law, the assessment order is invalid insofar as the same was not served upon the Appellant. 2.2 On the facts and circumstances of the case and in law, the assessment order is invalid insofar as the same was not served upon the Appellant and hence, barred by limitation. Ground No. 3: Reassessment proceedings are invalid. 3.1 On the facts and circumstances of the case and in law, the Appellant submits that the reassessment proceedings are invalid. 3.2 Ld. CIT(A) ought to have considered when the Appellant had specifically stated that the notice under section 148 and other notices under section 142(1) of the Act were never served upon the Appellant. 3.3 The Appellant submits that the impugned notice under section 148 of the Act was never served and thus, the reassessment proceedings are invalid. 3.4 On the facts and circumstances of the case, Ld. AO erred in initiating reassessment proceedings without independent application of mind. Ground No. 4: Additions to total income are unjustified. 4.1 On the facts and circumstances of the case and in law, the Ld. AO could not have made additions to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19.01.2017 without receiving the assessment order passed u/s. 144 of the Act on 27.02.2015 by the AO. He further mentioned in his letter dated 07.02.2017 that he brought to the notice of the AO that he has not received any notice/ assessment orders for the assessment year 2009- 210 and requested the AO to provide copy of the notice and the assessment order. He submitted that he has received the assessment order dated 27.02.2015 only on 07.09.2017 and on receipt of the assessment order his consultant has filed the appeal before the CIT(A) on 17.10.2017. Therefore, there was no delay in filing the appeal by 933 days. The assessee has also filed copy of the letter dated 07.02.2017 received by the AO in which the assessee has submitted that he has not received any notice/assessment order for AY 2009-10. The assessee has also filed copy of the letter dated 20.02.2024 filed before the AO under the RIT Act to provide him information about the date of service of notice u/s. 148 of the Act and copy of other assessment records. The ld. counsel for the assessee also filed copy of the letter dated 01.12.2023 written to the AO in which the assessee has asked to provide certified copies of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the assessee. The assessee has received notice of demand on 19.01.2017 and thereafter issued various letters and made correspondence with the AO as mentioned in the submissions of the ld. counsel for the assessee regarding not receiving of ex-parte assessment order dated 27.02.2015 and also not receiving the notice issued u/s. 148 of the Act on the basis of which the case of the assessee was reopened. The assessee has also communicated to the AO by a letter dated 07.02.2017 that he has not received any notice and assessment order for AY 2009-10 and requested the AO to provide the copy of the notice and assessment order so that appeal can be filed before the ld. CIT(A). We have also perused the copy of the letter of the assessee filed before the AO on 01.12.2023 in which the assessee has categorically brought to the notice of the AO to provide him certified copy of the assessment records for AY 2009-10 including notices issued u/s. 148 and 142(1), reasons recorded for issuing of notice u/s. 148 and date of dispatch of assessment order, etc. The assessee has also filed application under RTI Act before the AO for providing information pertaining to service of notices u/s. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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