2015 (1) TMI 1352

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....a, Member (A) 1. Challenging the order, dated 2-1-2012, of the CIT (A), Guwahati, the Assessee has raised the following grounds of appeal: "For that the learned AO was not justified in making addition of Rs. 28,10,000/- on account of Investment in Mutual Fund Bond even when the same has been reflected in the return of income. For that the learned C.I.T. (Appeals) is not justif....

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....ed an appeal before the First Appellate Authority (FAA). The assessee raised an additional ground before him stating that no notice u/s. 143(2) was issued to him. He directed the AO to offer his comments about the submission made by the assessee. The AO informed the FAA that notice dated 29.09.2009 issued u/s. 143(2) was received by the assessee. He forwarded the acknowledgement slip of the notice....

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....O had to be held valid assessment even if there was non-service of notice as per the provisions of the Act. 3. Before us, AR contended that without proper service of notice u/s. 143(2) of the Act the order passed u/s. 153 of the Act by the AO was ab initio void, that the assessee had raised objection before the AO that he was not served with the notice as per the provisions of the Act, that the....

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....u/s. 143(2) of the Act. In our opinion, service of notice is more important than issuing it. Burden is always on the AO to prove with cogent evidences that not only notice was issued but it was also served upon the assessee. We find that the FAA has held that the service of notice was highly doubtful. Before us, at the time of hearing the DR could not place any evidence of service of notice. The F....