Tribunal upholds CIT(A) decision, quashes assessment orders for AY 2006-09 due to notice absence.

The Tribunal upheld the CIT(A)'s decision to quash the assessment orders for AY 2006-07, 2007-08, and 2008-09 due to the absence of a valid notice u/s 143(2). The Revenue's appeals were dismissed, and the assessee's cross-objections were treated as infructuous for these years.

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Issues Involved:
Appeals and cross-objections against assessment orders for AY 2006-07, 2007-08, and 2008-09; Validity of assessment order due to non-service of notice u/s 143(2).

Analysis:
1. Validity of Assessment Order for AY 2006-07:
- The Revenue appealed against the CIT(A)'s decision to quash the assessment order due to the absence of notice u/s 143(2) before passing the assessment order u/s 143(3) r.w.s. 147.
- The CIT(A) meticulously examined the assessment record and found no proof of notice u/s 143(2) being served upon the assessee.
- The Revenue submitted evidence of service of notice u/s 143(2) by way of affixture, claiming the CIT(A) erred in quashing the assessment order.
- The assessee's counsel argued that the notice u/s 143(2) dated 18.11.2011 was not mentioned in the assessment order, and discrepancies in the records raised doubts on its issuance and service.
- The Tribunal noted that the CIT(A) confronted the Assessing Officer about the non-service of notice u/s 143(2), and no contemporaneous evidence supported the Revenue's claim of serving the notice through affixture.
- Ultimately, the Tribunal upheld the CIT(A)'s decision, ruling the assessment order invalid due to the absence of notice u/s 143(2).

2. Assessment Years 2007-08 and 2008-09:
- The facts for these years were similar to AY 2006-07, leading to the quashing of the assessment orders by the CIT(A).
- As the assessment orders were invalidated, other grounds raised in the appeals and cross-objections became irrelevant for adjudication.
- Consequently, the Tribunal dismissed the Revenue's appeals and treated the assessee's cross-objections as infructuous for these years.

In conclusion, all appeals by the Revenue and cross-objections by the assessee were dismissed, affirming the CIT(A)'s decision to quash the assessment orders for AY 2006-07, 2007-08, and 2008-09 due to the absence of a valid notice u/s 143(2) before passing the assessment orders.

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