2017 (5) TMI 415

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.... u/s 143(3) of the Act by the AO.'' 3.1 The assessee has raised the following ground in its C.O. ''In the facts and circumstances of the case and in law the ld. CIT(A) has erred in not adjudicating the ground of appeal relating to additions of Rs. 67,94,526/- made by the AO u/s 68 of the I.T. Act, 1961. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case.'' 4.1 At the outset of the hearing, the ld. AR of the assessee prayed for condontion of delay in filing the cross objection with following submissions. ''Before the ld. CIT(A) two grounds of appeal were raised. One with regard to additions u/s 68 and the other with regard to the delay by the AO in serving notice u/s 143(2). Ld. CIT(A....

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....e delay by enacting section 5 of the Limitation Act, 1963, in order to enable the courts to do substantial justice to parties by disposing of matters on merits. The expression " sufficient cause " in section 5 is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice--that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. "Every day's delay must be explained" does not imply a pedantic approach. The doctrine must be applied in a rational, common sense and pragmatic manner. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the sam....

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..... CIT(A) is as under:- ''4.3 I have gone through the assessment order, the assessment record as well as submission made by the appellant and cases relied upon. I find that notice u/s 143(2) was issued on 15-09-1999 and sent by Registered AD. From the record, it is seen that notice dated 15-09-1999 has come back unserved with the following remarks of postal authority ''there is no such firm on this plot hence returned dated 17-09-1999''. The notice has been sent to M/s. Amil Medicaments (India), E-202, Industrial Area, Bhiwadi, Alwar. From the noting on the envelop of registered AD containing notice dated 15-09-1999 it is apparent that notice has not been refused by the appellant and it has come back unserved. From the record, it is obs....

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.... the appeal is allowed. 5.2 During the course of hearing, the ld. DR prayed that the ld. CIT(A) has erred in quashing the assessment made u/s 143(3) of the Act by the AO and not considering the decision of Hon'ble Punjab & Haryana High Court in the case of Ramesh Khosla s ITO and Anr 155 ITR 556 wherein it was held that notice dispatched by the registered post either not received back or received back with endorsement ''refused'' is deemed service. Conclusively, the ld. DR prayed for allowing the ground of appeal of the Department. 5.3 On the other hand, the relied on the order of the ld. CIT(A). 5.4 We have heard the rival contentions and perused the materials available on record. Brief facts of the case are the assessee company wa....