Appeal Dismissed: Burden on Assessee to Prove Non-Service of Notice

The Tribunal dismissed the appeal challenging the service of notice under section 147/148 of the Income Tax Act, emphasizing the burden on the assessee to provide evidence of non-service when notice is sent to the correct address. Other issues raised regarding the validity of the assessment order and additions to income were not extensively addressed as the appeal primarily centered on the service of notice.

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Issues:
1. Challenge to the service of notice under section 147/148 of the Income Tax Act, 1961.
2. Validity of the assessment order passed by the Assessing Officer.
3. Justification of addition to the income of the assessee.

Analysis:

Issue 1: Challenge to the service of notice under section 147/148 of the Income Tax Act, 1961
The appeal was filed by the assessee challenging the finding of the Commissioner of Income Tax (Appeals) that the notice under section 147/148 of the Act was duly served on the assessee at her address. The notice was issued based on information received regarding entry providers in the form of bogus transactions. The assessee contended that the notice was not served properly as she had moved to a new address. However, the CIT(A) found that the notice was duly issued to the old address by speed post, and there was no evidence of a change in address provided to the department. The Tribunal held that the presumption of service is in favor of the department when notice is sent to the correct address, and the burden is on the assessee to provide evidence of non-service, which was not done in this case. Therefore, the challenge to the service of notice was dismissed.

Issue 2: Validity of the assessment order passed by the Assessing Officer
The Assessing Officer made an addition to the income of the assessee based on deposits in her bank account and non-response to notices. The assessee appealed, claiming the assessment order was ante-dated. The CIT(A) confirmed the assessment, stating that the allegations of the assessee were not supported by the circumstances of the case. The Tribunal did not address this issue in detail as the appeal was confined to the challenge of non-service of notice under section 147/148 of the Act.

Issue 3: Justification of addition to the income of the assessee
The addition to the income of the assessee was challenged on merits by the assessee. The CIT(A) justified the addition of the specified amounts. However, since the appeal was limited to the challenge of non-service of notice, the Tribunal did not delve into the merits of the addition further.

In conclusion, the Tribunal dismissed the appeal of the assessee concerning the service of notice under section 147/148 of the Act, emphasizing the importance of providing evidence to rebut the presumption of service. The other issues raised by the assessee regarding the validity of the assessment order and the addition to income were not addressed in detail as the appeal was primarily focused on the service of notice.

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