Invalid notice under section 143(2) leads to quashed assessment order, ex-parte additions deleted

The Tribunal found the notice served under section 143(2) invalid due to lack of proof of hand delivery and reliance on legal decisions, leading to the quashing of the assessment order. Additionally, the Tribunal deemed the ex-parte assessment and additions unsustainable, noting the lack of proper verification and reasons for disallowances. Consequently, the Tribunal allowed the assessee's appeal and deleted the additions, pronouncing the order on 12th September 2014.

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Issues:
Appeal against order of ld. Commissioner of Income Tax (Appeals) for assessment year 2008-09. Grounds raised include validity of notice u/s. 143(2), ex-parte assessment, and confirmation of additions and disallowances.

Validity of Notice u/s. 143(2):
Assessee challenged notice served beyond time limit. Assessee filed return on 30.09.2008, notice served on 03.10.2009. Assessee argued notice invalid as per CBDT Circular No. 621 and legal precedents. Tribunal found no proof of hand delivery of notice, only served through Speed Post. Relying on legal decisions, Tribunal held notice invalid, quashed assessment order.

Ex-parte Assessment and Additions:
Assessee contested ex-parte assessment and additions. Assessing Officer made additions without proper verification. Tribunal noted lack of reasons for disallowances. Assessee notified delay in notice service, yet assessment proceeded. Tribunal deemed additions unsustainable, deleted them. Tribunal allowed assessee's appeal, pronounced order on 12th September, 2014.

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