Assessment proceedings nullified due to improper notice service, resulting in appeal success.

The tribunal found the assessment proceedings null and void due to improper service of notice u/s 143(2), quashing the assessment. The appeal by the assessee was allowed based on this ground, rendering other grounds in the appeal and the departmental appeal infructuous. Cross appeals and objections were disposed of together, resulting in the assessee's appeal being allowed while the revenue's appeal and the assessee's cross objection were dismissed. The tribunal concluded the matter on 18.06.2019.

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Issues:
1. Validity of assessment proceedings due to non-service of notice u/s 143(2) of the Income-tax Act.
2. Appeal against the order of the CIT(A) regarding addition on merits.
3. Cross appeals and cross objections filed by both the assessee and the revenue.

Issue 1: Validity of Assessment Proceedings
The case involved cross appeals by the Revenue and the assessee against the order of the CIT(A) pertaining to the assessment year 2009-10. The assessee's return was selected for scrutiny, and the Assessing Officer made additions to the income due to unexplained funds deposited in bank accounts. The assessee challenged the addition on merits and raised objections regarding the non-service of the statutory notice u/s 143(2) of the Income-tax Act. The CIT(A) allowed partial relief to the assessee. The assessee contended that the assessment was null and void ab initio as no notice u/s 143(2) was served. The address on the notice did not match the correct address of the assessee, rendering the assessment proceedings invalid. The tribunal noted that the notice was issued at the wrong address and could not have been served on the assessee. Citing relevant legal precedents, the tribunal concluded that the assessment order was null and void due to improper service of notice u/s 143(2), thus quashing the assessment.

Issue 2: Appeal Against CIT(A) Order
Both the assessee and the revenue were aggrieved by the order of the CIT(A). The assessee had filed cross objections as well. The tribunal, after considering the submissions and relevant material, found in favor of the assessee regarding the non-service of notice u/s 143(2). Consequently, the appeal filed by the assessee was allowed, rendering the other grounds in the appeal and the departmental appeal infructuous. The departmental appeal and the assessee's cross objection were dismissed accordingly.

Issue 3: Cross Appeals and Cross Objections
The cross appeals and cross objections filed by both the assessee and the revenue were disposed of together due to common issues. The tribunal's decision to allow the assessee's appeal while dismissing the departmental appeal and the cross objection led to the overall result where the appeal by the assessee was allowed, and the appeal of the revenue along with the cross objection of the assessee were dismissed. The tribunal pronounced the order in open court, concluding the matter on 18.06.2019.

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