2017 (6) TMI 1150

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.... the ld. AO is bad in law and on facts, having been passed with a biased mind, in a hurry without giving proper opportunity to be heard and against the principles of natural justice. 2. The ld. CIT(A) has erred in law and on facts in upholding the order of AO which is contrary to law and without jurisdiction on account of non service of statutory notice u/s 143(2) in time, accepting the report of the AO as gospel truth without any evidence of actual receipt of notice by the assessee. 3. Without prejudice to GOA-1 & 2, the learned CIT(A) has erred in law and on facts in upholding the impugned addition of Rs. 14,53,500/- made by the learned AO on account of alleged unexplained cash credit u/s 68 being unexplained deposits in....

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....uch as the order did not decide by way of speaking finding the question emerged from grounds Nos. 1 & 2 of appeal that for want of non-service of notice u/s. 143(2) on the assessee within the stipulated time, the assessment so made is null and void ab initio. Considering the submissions of the assessee made for rectification of the order, the ITAT Bench-E, New Delhi, recalled the order dated 17.04.2015 vide order dated 04.07.2016. It is how the present appeal has again come up for hearing before the Tribunal. 3. We have heard the submissions of both the parties and have gone through the entire material available on record. From the above narration of facts, now we have to adjudicate the only question whether the assessment confirmed by t....

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....e remarks "incomplete address". The ld. AR also contended that the decision in the case of Yamu Industries, relied by the ld. CIT(A) is not applicable in the present facts of the case, as in the instant case the department admits to have the proof of service of notice, but no such proof has been filed before any of the authorities. We find substance in the contentions of the assessee. It is notable that in the remand report of the AO, the proof of service of notice dated 28.06.2007 is stated to be on the record of the AO. The hearing in the present appeal was adjourned on two occasions on 29.01.14 and 15.01.2015 directing the Revenue to produce the assessment record so as to establish existence of proof of service as claimed in the remand r....