TaxTMI 
TaxTMI 
2024 (8) TMI 806
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....se, at the outset, we observe that there is a delay of 59 days in filing the instant appeal, on which the Assessee claimed that the Assessee checked the income-tax portal on 11/03/2020 and came to know about the order dated 15/11/2019 passed by the Ld. Commissioner. The tax consultant missed to check the income-tax portal due to time barring assessment proceedings under the Act and various other compliances pertaining to GST and therefore the delay has been occurred in filling of appeal. However the Assessee filed the appeal on 13th March, 2020 itself, but with an application for condonation of delay. The delay in filing the appeal was purely on account of oversight and neither there was any malicious intention nor any undue gains that have....
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....d manipulated and ultimately, treated the sale price of the said share amounting to Rs. 1,01,69,601/- as un-explained cash credit and added the same in the income of the Assessee. 4. The Ld. Commissioner on appeal, affirmed the said addition against which the Assessee is in appeal before us. 5. We heard the parties and perused the material available on record. The Assessee before us mainly challenged the assessment order on the legal aspect. The Assessee claimed that though the Assessing Officer in first para of the assessment order has duly recorded that the case was selected for scrutiny through CASS, accordingly, the statutory notice under section 143(2) of the Act was issued and duly served on the Assessee; however, no such notice was....
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....t aside. 5.2 On the contrary the Ld. refuted the claim of the Assessee and supported the orders passed by the authorities below. 6. We have given thoughtful consideration to the peculiar facts and circumstances of the case and rival contentions of the parties. The Assessee has raised the following additional grounds of appeal, which are legal in nature and emanates from the material available on record and therefore the same are admitted for adjudication in view of judgment of Apex Court in NTPC Ltd. Vs CIT {229 ITR 383}:- "4. The Ld.CIT(A) erred in holding that notice u/s 143(2) of the Act was served on the Appellant by way of affixture. No notice u/s 143(2) of the Act was issued to the Appellant and therefore, the order u/s 143(3) of ....
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....wledgment, or where the serving officer, after using all due and reasonable diligence, cannot find the defendant, who is absent from his residence at the time when service is sought to be effected on him at his residence and there is no likelihood of his being found at the residence within a reasonable time and there is no agent empowered to accept service of the summons on his behalf, nor any other person on whom service can be made, The order for serving the notice/summon through affixture can be passed by the Court/Competent Authority and notice/summon can be served in following mode which reads as under: "The serving officer shall affix a copy of the summons on the outer door or some other conspicuous part of the house in which the ....
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.... identifier, if any who identified the premises and witnessesed the affixing of notice and in the absence of identifier, mention the efforts made to find out any identifier. The Serving Officer/Inspector can prove the service by solemnly affirming the facts and particulars of service as reported and by producing the documents such as photos etc.. The report is to be filed as an endorsement to the original notice after being docketed in the order sheet. The report should be verified by an affidavit. In the absence of such an affidavit, it is imperative that the Assessing Officer must examine the Inspector on oath. 5.7 Admittedly, in the instant case, the Revenue department failed to produce any material on record that at the initial stage t....
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....rd any order passed for substituted service by affixing the notice and even otherwise the report of the Inspector on the basis of which the Revenue department is claiming that notice has been served through affixture, in fact, shrouded with many doubts, as in the report it is nowhere mentioned: * Under what circumstances the notice was affixed and * When the notice was affixed and also * Not mentioned the name and address of the person(s) (if any) by whom the house was identified and/or tried to be contacted before affixing the notice. On the aforesaid observations, we are of the considered view, that the service through affixture remained un-proved/un- substantiated, as no efforts were made to serve the notice u/s 143(2) of the A....