TaxTMI 
TaxTMI 
2023 (12) TMI 1086
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.... Adv For the Department : Shri Kanv Bali, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the order of the ld. CIT(A) - 1 New Delhi dated 27.06.2016 pertaining to A.Y. 2008-09. 2. The grievances of the Revenue read as under: "1. (i) Ld. CIT (A) erred in law and on facts in treating intimation u/s "143(1) as "non-est" and in cancelling cons....
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....ssed by the CPC, Bangalore but intimation was never served upon the assessee. 4. When the return for A.Y 2014-15 was processed, a notice u/s 245 of the Act was sent to the assessee and the assessee came to know about the intimation for A.Y 2008-09. As the intimation u/s 143(1) of the Act was never communicated to the assessee, the assessee claimed that adjustment made by the department u/s 143(1)....
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.... to the orders of the authorities below. The entire quarrel revolves around the following findings of the Hon'ble High Court of Delhi - Court on its Own Motion in WP(C) 2659/2012 which reads as under: "34. The onus to show that the order was communicated and was served on the assessee is on the Revenue and not upon the assessee. We may note in case an order under Section 143(1) is not commun....
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....herefore, has to make a distinction between fraudulent claims and claims which have been rejected on ground of technicalities but there is no communication to the assessee of the order/intimation under Section 143(1). In the later cases, the Assessing Officer cannot turn around and enforce the demand created by excommunicated order/intimation under Section 143(1). This is the fifth mandamus which ....