2016 (6) TMI 885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... served upon the assessee and even neither assessee appeared nor co-operated in assessment proceedings hence entire assessment proceedings are void ab initio. 2. Because, in addition to above the learned Commissioner of Income Tax (Appeals) further erred in not appreciating the fact that notice is stated to be served on a ten year old address, though correct address was on the return itself and despite no compliance/no appearance no effort is made to serve the notice u/s 143(2) at the correct address and hence order passed u/s 144 is beyond jurisdiction." 3. Briefly stated, the facts of the case as culled out from the assessment order are that the assessee filed his return which was processed u/s 143(1) of the Act. A notice date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessment order has been passed u/s 144, it was prayed that the assessment be annulled. In support of the annulment, the ld. AR relied on certain decisions including that from the Hon'ble jurisdictional High Court. This was vehemently opposed by the ld. DR who submitted that notice u/s 142(1) was properly served and it was the mistake of the assessee in not properly conveying his correct address to the Revenue. The ld. DR invited my attention towards the fact that the assessee was frequently changing his address. It was pleaded that section 292BB will take care of the sending of notice at wrong address and hence the assessment order cannot be declared a nullity. Apart from that, the ld. DR also submitted that the issue challenging the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-32, Chukhandi Post Office, Tilak Nagar, New Delhi, which was served by affixture as the ITI reported that the assessee was not residing at the given address. This shows that the AO served the notice u/s 143(2) by affixture at the address WZ-32, Chukhandi Post Office, Tilak Nagar, New Delhi. A copy of return of income for the relevant year is available at page 4 of the paper book, which divulges the assessee's address as Plot No.30, Dwarka Apartments, Shalimar Garden, Sahibabad. When the assessee has clearly given his address on the face of the return itself, the natural presumption is that it was the correct address of the assessee for further communication. The AO has admittedly served a notice by affixture at the wrong address, namely, W....