Missed income tax Notice due to Address Change , Relief by ITAT in Rs 5.06 tax demand case

Missed income tax Notice due to Address Change , Relief by ITAT in Rs 5.06 tax demand case

• Assessment Year: 2012–13
• Bench: SMC, ITAT Delhi

  Result: Appeal Allowed

• Reassessment & Ex-Parte Order: The Assessing Officer (AO) initiated reassessment proceedings under Section 147 and completed an ex-parte assessment under Section 147 read with Section 144 on 07.12.2019.
• Additions Made: The AO assessed the assessee’s income at ₹11,00,000, creating a tax demand of ₹5,06,590.
• Improper Service of Notice: The notice under Section 148 as well as subsequent statutory notices under Section 143(2) and Section 142(1) were sent to an old Faridabad address and remained unserved/unresponded.
• Assessee’s Contention: The assessee had relocated from Faridabad to Kashipur in December 2010. No family member resided at the old Faridabad address when the notices were issued, resulting in a denial of natural justice and non-compliance due to lack of service.

• The Tribunal ruled in favour of the assessee, disposing of the matter with the appeal Allowed.

Contact us on 9872233989