Anshu Sharma , Jaipur vs Income Tax Officer, Ward 1(3), Jaipur on 11 April, 2023
9. We have heard the rival contentions and perused the material placed
on record. It is not disputed that the assessee has participated in the
assessment proceedings and ultimately the order has been passed u/s
143(3) of the Act. The only notice with the remained uncompiled which is on
account of the fact that the assessee is a lady not accustomed and has to
depend on the others. We have also persuaded the decision of the Mumbai
Co-ordinate Bench, in the case of Triumph International Finance Ltd. vs.
DCIT, Central Circle-07(1), Mumbai in ITA No. 1870/Mum/2020 dated
10/03/2022 submitted that considering the fact of the case relied upon and
facts of case are similar and therefore, the decision taken in that case
squarely applicable to the facts of this case. The same is reproduced herein
below:-