Valid service by affixation at last known address bars interference where factual findings are not perverse

Service of notice and assessment documents by affixation at the assessee's last known address was treated as valid where the assessee did not comply with notice requirements or provide a fresh address. The Tribunal's finding that the belated first appeal was not supported by any reasonable cause was based on the record and was neither illegal nor perverse. On that factual foundation, the challenge to dismissal of the appeal as time barred failed, and no substantial question of law arose in second appeal.

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Issues: Whether the dismissal of the assessee's appeal as time barred, based on service of notice and assessment order by affixation at the last known address, called for interference in second appeal.

Analysis: The records showed that notice under Section 143(2) of the Income-tax Act, 1961 had been served, the assessee thereafter did not comply or furnish a fresh address, and subsequent notices, the ex parte assessment order, and the demand notice were affixed at the last known address in the presence of witnesses. The Tribunal also found that the belated appeal before the first appellate authority was not supported by any reasonable cause. The view taken was based on appreciation of the material on record and was not shown to be illegal or perverse.

Conclusion: The challenge to the finding of valid service and the dismissal of the appeal as time barred failed; no substantial question of law arose.

Ratio Decidendi: Where service is effected in accordance with law by affixation at the last known address and the factual finding is plausible and not perverse, no interference is warranted in second appeal and no substantial question of law arises.

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