Notice served on wrong address bad for violation of natural justice

Notice served on wrong address bad for violation of natural justice

IN THE INCOME TAX APPELLATE TRIBUNAL

The Relevant Text of the Order :

5. Thus, I note that there is a change in address. So I presume that notice(s) has not been served upon the assessee, since there is change in address. In the light of above discussion, I am of the opinion that the impugned order of the Ld. CIT(A) is bad for violation of natural justice. Therefore, I am inclined to set aside the impugned order of the Ld. CIT(A) and remand the matter back to him for fresh adjudication. The assessee is directed to be diligent in future and also directed to furnish the correct address and email id to the Ld. CIT(A) without fail and if necessary, to file written submissions on each ground raised along with requisite documents to substantiate its claim/submissions /contentions if advised to do so and the Ld CIT(A) to pass a speaking order ground wise on merits.5.

Thus, I note that there is a change in address. So I presume that notice(s) has not been served upon the assessee, since there is change in address. In the light of above discussion, I am of the opinion that the impugned order of the Ld. CIT(A) is bad for violation of natural justice. Therefore, I am inclined to set aside the impugned order of the Ld. CIT(A) and remand the matter back to him for fresh adjudication. The assessee is directed to be diligent in future and also directed to furnish the correct address and email id to the Ld. CIT(A) without fail and if necessary, to file written submissions on each ground raised along with requisite documents to substantiate its claim/submissions/ contentions if advised to do so and the Ld CIT(A) to pass a speaking order ground wise on merits.

Read Order

Tags:  Judgement, Appellant Tribunal

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