The Tribunal held that the assessee was not served with the assessment order and was not served or deemed to have been served at the address as per the permanent account number database or at the address as appearing in the return of income, and that due to non-service of the assessment order, the assessee was prevented by reasonable cause in filing the appeal before the CIT (A). (AY. 2013-14)
ITO v. Mohinder Pal Singla (2022)97 ITR 587 (Chand) (Trib) ACIT v. Manaksia Ltd. (2022)97 ITR 433 (Kol) (Trib)
S. 253 : Appellate Tribunal-Delay in filing appeal is due to non service of assessment order-Delay was condoned.[S.41(1)]