- (1.)Heard on the question of admission. The appeal has been preferred as against the order dated April 28, 2011, passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, dismissing the appeal and as against the order of the Commissioner of Income-tax (Appeals), Alwar, dismissing the appeal, vide order dated October 12, 2010.
(2.)Two questions are raised in the appeal that notice under section 143(2) of the Income-tax Act, 1961, has not been served upon the appellant within the prescribed period of limitation, secondly, the Commissioner of Income-tax (Appeals) has erred in confirming the assessment in the wrong status of association of persons, i.e., AOP, while the assessee should have been assessed in the capacity of partnership firm.
(3.)Return was filed for the assessment year 2005-06 on February 24, 2006. The Assessing Officer has mentioned in the assessment order that notice under section 143(2) was issued on February 27, 2007, and hearing was fixed for March 21, 2007. In compliance with the notice, Shri Rajeev Goyal, authorised representative, attended the proceedings and the case was adjourned sine die. Subsequently, notices were issued but the assessee has sought adjournments on one excuse or the other. Several opportunities were granted on October 16, 2007, October 23, 2007, November 12, 2007, November 27, 2007, and November 29, 2007. The assessee has filed an application before the Additional Commissioner of Income-tax, Bharatpur, for directing the Assessing Officer to drop the proceedings as notice under section 143(2) was not served within the time limit provided under the Act. It was found by the Additional Commissioner of Income-tax, Bharatpur, that notice was served upon Ms. Anita on the address provided in the return hence, the application was rejected. An application under section 144A was also filed against the order of the Additional Commissioner of Income-tax, Bharatpur, but that too was also rejected. The Assessing Officer thereafter passed assessment order because the assessee has not complied with the notices issued under section 142(1) of the Income-tax Act. The Commissioner of Income-tax (Appeals) has affirmed the order as well as the Income-tax Appellate Tribunal. Aggrieved thereby the instant appeal has been preferred.