Non service of notice-affidavit of director cannot be brushed aside lightly. ITAT remands the issue to Assessing Officer to decide afresh
ABCAUS Case Law Citation:
ABCAUS 2581 (2018) (10) ITAT
The assessee had filed an appeal against the order of CIT(A) in confirming the disallowance made by the Assessing Officer u/s 68 of the Income-tax Act, 1961 (the Act)
Before the Tribunal, it was pointed out that the first appellate authority had framed the appellate order ex parte whereas in the additional grounds, the assessee had specifically pointed out that no notice u/s 148 of the Act was issued by the Assessing Officer and since there was no proper and valid service of notice u/s 148 of the Act, the entire assessment was bad in law.
In its application submitted u/r 29 of the ITAT Rules, the assessee furnished an Affidavit of its director to demonstrate that no notice was served upon the appellant.
It was also pointed out that the information called for by the Assessing Officer u/s 133(6) of the Act was duly replied by the parties but the same were not considered by the either the AO or the first appellate authority.
The Tribunal opined that with regard to non service of notice, the affidavit of the director cannot be brushed aside lightly.
The Tribunal remitted the matter to the file of the Assessing Officer to decide the issue afresh after considering the contents of the affidavit of the director and after considering the information supplied u/s 133(6).