9911796707
TMI Blog2024 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... he address of the appellant/assessee is mentioned as 22, BRB Basu Road, Canning Street, 1st Floor, Room NO.14, Kolkata 700001. Thereafter, the affidavit proceeds to state the further steps taken and in sub- paragraph (e) it is stated that notice u/s 148 was issued by ITO, Ward 5(2), Kolkata on 31st March, 2016 and the service of the said notice was made by affixation by departmental inspector on 31st March, 2016 at the address 37, Abani Dutt Road, 1st Floor, Howrah 711106. As evident that despite the department being aware of the change of address, the notice u/s 148 has been served by affixing in the old address. This is sufficient to hold that the proceeding, which was taken ex parte is not sustainable in law. For the above reasons, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T.O., no notice under Section 143(2) and 143(1) of the Act was served on the assessee and no notice under Section 271 (1)(c) was served on the assesssee and as the assessment order has not been served, the imposition of penalty under Section 271(i)(c) is wrong. 2. When the appeal came up earlier, the department was directed to file their affidavit-in-opposition so that the factual position can be clarified. If it is established that the assessee has not been served with the copy of the assessment order, it goes without saying that the assessee is entitled to an opportunity to put forth their matter. In terms of the directions issued earlier, affidavit in opposition has been filed by the department. From paragraph 9 of the affidavit, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st March, 2016 in the new address of the appellant with in 15 days from the date of receipt of server copy of this order. On receipt of the said notice, the assessee is directed to submit their reply within 30 days there from and there after, after affording an opportunity to the assessee, the ITO is directed to pass a fresh order on merits and in accordance with law. 4. The learned senior counsel appearing for the department had submitted that the penalty demand notice was served through e-mail on 23rd June, 2017 as well as the earlier notice. The fact remains that the department is aware of the change of the address, which has been clearly noted in paragraph 9 (e) of the affidavit-in-opposition. Therefore, we have no hesitation to hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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