Vinplex India (P) Ltd. v. Add.CIT (2023) 155 taxmann.com 116 /334 CTR 926 (Mad) ( HC)

S. 143(3): Assessment-Amalgamation-Revised return-Change of address-Mistake committed by assesseee-Giving old address instead of new address and email-Matter is remanded. [S. 115BBE, 127, 144B, 282, Art. 226]

On writ  against the  assessment order the Court held that instead of giving new address and the new e-mail id, the assessee has given the old postal address and the old e-mail id. However, the fact also remains that other wings of the IT Department was aware of the shifting of the address of the assessee from old address to new address. Similarly, the respondents were also aware of the change in e-mail id-Respondents were also aware of the change in e-mail id and address while passing order of refund claim for the subsequent financial year i.e., 2019-20, the notices/orders were sent to the correct address. Assessee has not committed a serious mistake although it has turned out to be fatal to the assessee. Considering the interest of the parties, Court is inclined to quash the impugned assessment order. Matter is remanded for reconsideration. (AY. 2018-19)