TaxTMI 
TaxTMI 
2019 (10) TMI 199
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....d better understanding, the fact of the case which contains the grounds of appeal has not been reproduced here again. 4. That the assessee craves indulgences of the appellant authority to urge any further grounds at the time of hearing. 5. That it is prayed and requested that the appeal may kindly be entertained for hearing without payment of disputed demand because the assessee has not been given reasonable opportunity of heard. 6. That it is prayed and requested that the said order be quashed or set aside and sent back to the Assessing Officer for assessment or a reassessment may be done by the appellate authority or any other relied is reasonable under any other section if any of the income tax. 2. The brief facts of the case are that the assessee is an individual. In this case, Non-PAN AIR information has been received that the assessee has deposited cash in his savings bank account of Rs. 32,66,200/- during the assessment year 2009-10. The assessee has not quoted his PAN in this transaction as required u/s. 139A(5) of the Income Tax Act, 1961 (in short "Act") read with Rule 114B of the Income Tax Rules, 1961 (in short "Rules"). On the basis of ....
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....ry of justice not considered by him as it was deemed as the main function of Ld. CIT(A). In view of above, he requested to quash or set aside the order of the AO and sent back the issues in dispute to the AO for assessment or a reassessment. 4. On the contrary, Ld. DR relied upon the orders of the authorities below and stated that ample opportunities were afforded by the revenue authorities, but assessee failed to submit any proof of the cash deposits and unable to substantiate his claim. Hence, Ld. CIT(A) has rightly upheld the action of the AO, which does not need any interference. Accordingly, he requested that the appeal of the assessee may be dismissed. 5. I have heard both the parties and perused the records especially the orders of the revenue authorities and the Paper Books filed by the assessee's AR. I find that AO has passed the assessment order u/s 144 of Act, after giving repeated opportunity by the AO and the necessary notices issued to the assessee. However, the assessee did not respond and neither filed the return of income nor provided any information sought by the AO with regard to the information collected by the AO regarding deposit of cash amounting to Rs.....
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....ich the notices were sent by the AO being "Manoj Kumar Sharma, Nai Abadi, Dadri, G.B. Nagar" was not the correct address as there could be more than one Manoj or Manoj Kumar or Manoj Kumar Sharma in Dadri and the post office might have ended up serving the notices of the AO to anyone of those persons named Manoj. It was contended by the assessee's AR that merely because the notices sent by the AO were not returned by the postal authorities it cannot be presumed that those notices stood served upon the appellant and the service of notice was complete in terms of the provisions of law. Based upon such logic, the assessee has contended that there was no service of notice u/s 148 of the Act and therefore, the impugned assessment order was bad in law. I further find that the assessee has stated in its reply to the report of the AO that the assessee came to know about the best judgment assessment in its case only when it received the notice u/s 274 of I.T. Act, 1961 asking it to show cause vide a penalty u/s 271 (1)(c) of I.T. Act, 1961 be not imposed on the assessee. A copy of the said notice was placed on record under self authentication by the assessee. It was further observed that th....
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....he notices issued by the AO was never returned by the postal authorities for being unserved and which is the standard procedure in case the postal authorities were unable to either locate the addressee or to serve upon the addressee if the addressee was located the packet handed over to the postal authorities and therefore the inherent presumption under Article 12 of the Constitution regarding the bonafide of the State action would apply as the postal authorities being the instrumentality of the State has no reason not to serve the notices as issued by the AO upon the assessee. Therefore, the service of the notice as issued by the AO was rightly held to be complete. Once the notice u/s 148 of I.T. Act, 1961 is duly served upon the assessee in terms of the provisions of Section 282 of I.T. Act, 1961, the AO was well within the jurisdiction conferred upon him to frame the reassessment under the provisions of Section 147 of I.T. Act, 1961. Once the notice issued by the AO u/s 144 of I.T. Act 1961 was also duly served upon the assessee in terms of the provisions of Section 282 of I.T. Act, 1961. The AO was well within the jurisdiction conferred upon him to frame the reassessment to ....