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TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1497
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....ion 143(1) of the Income-tax Act, 1961 (for short 'the Act') and subsequently, the case was selected under CASS for detailed scrutiny. As per the assessment order, notice u/s 143(2) was issued on 23.09.2013 and also notices u/s 142(1) were issued and served on the assessee. In response, ld. AR of the assessee attended and submitted relevant information as called for. 4. The assessee is engaged in the business of trading of fabrics and textiles. Since we are dealing with jurisdictional issue, we restrict ourselves first to address the jurisdictional issue. 5. At the time of hearing, ld. AR of the assessee brought to our notice that the assessee has not been served the jurisdictional notice u/s 143(2) of the Act and this issue was raised before the Assessing Officer but the Assessing Officer has not disposed of the above objections. Further he submitted that assessee has raised submissions before the ld. CIT (A) and ld. CIT (A) has not appreciated the submissions of the assessee and dismissed the grounds raised by the assessee. 6. Against the above order, assessee is in appeal before us. Further he submitted that ld. CIT (A) has partly allowed the appeal of the assessee on m....
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....d about the change in official address i.e B-340, 2nd Floor, Hari Nagar, New Delhi- 64 of the Assessee Company prior to 30.09.2013. Submission-1 Notice u/s 143(2) shall be served on the latest ITR address mentioned by the Appellant Company. 1.10 This stand of the Assessee Company is corroborated by the observations of the Hon'ble Delhi HC in CIT vs Mascomptel [2012] 345 ITR 58 1.11 It is humbly submitted that once the latest address of the Assessee is in the knowledge of the AO then the AO was duty bound to serve the Notice Vis 143(2) on the latest address. In the present case it is amply clear that the AO is aware of my latest address as he himself has taken the email address from the impugned ITR, thus he cannot deny the knowledge of the existence of the physical address of the Assessee. Submission-2 - Upon failure to properly serve a notice Vis 143(2) the Assessing Officer is duty bound to take second steps to rectify the issue of non-service. 2.1 It is humbly submitted that the AO is duty bound to take second steps once the Notice u/s 143(2) was returned back as undelivered. This assertion is backed by the observations of the Hon....
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....e of the Assessing Officer on 30.09.2013 and on the same day, the Assessing Officer sent the above notice through email id i.e. [email protected]. On the other hand, assessee submitted that right email address which should have been used was [email protected]. Therefore, the notice was never served to the assessee. When the Bench raised the above issue to the ld. DR of the Revenue, ld. DR submitted clarification of the Assessing Officer vide letter dated 06.12.2024 for the sake of clarity, the same is reproduced below :- 10. From the above letter, we notice that the Assessing Officer confirms the fact that the abovesaid notice was sent by post and a print copy was sent through email dated 30.09.2013 sent at the email id i.e. [email protected] with the subject 'Notice u/s 143(2) for A.Y. 2012-13' is placed in physical file. However, he confirmed that delivery status of the email is not available with his office. From the above, it is very clear that the abovesaid notice was issued to the assessee in a wrong address and also email address used was also wrong and the notice u/s 143(2) was never served on the assessee. We observe that ld. CIT (A) has proceeded with t....
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.... fact stated in the return of the income for the assessment year 2006-07. Subsequent, attempt to serve another notice under Section 143(2) at 1- GF, AGCR Enclave, Karkardooma, Delhi in November, 2008, long after expiry of the limitation period prescribed by the proviso, cannot help the revenue." 11. Further we observe that ITAT, Pune Bench in the case of Anil Kisanlal Marda vs. ITO, Ward 3(1) (2019) 108 taxmann.com 55 (Pune-Trib.) held as under :- "23.1. The ld. DR invoked the provisions of section 292BB to contend that since the assessment proceedings were attended by the assessee he cannot now claim that the notice was not issued or served on him. 23.2. We can better appreciate the contention on having a glimpse at section 292BB, which runs as under : "Notice deemed to be valid in certain circumstances.- Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded f....
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....me". It has also been mentioned in para 4 of the assessee's aforesaid letter that "hence, this notice is not a valid notice and bad in law. I request you to please quash the assessment proceedings". This letter of the assessee bears the stamp of the office of ACIT, Circle-3, Pune with the date of 28- 11-2011. On examination of the assessment folder produced before us by the ld. DR, it is found that the original of this letter bearing the date of receipt by the office of ACIT, Circle-3 as 28-11-2011, is available there. The assessment order in this case was passed on 30-12-2011. Thus, it is proved that the assessee did raise objection of the non-service of notice before the AO before the completion of assessment and such an objection has not been disposed of by the AO either in the assessment order or otherwise. It is evident from the assessment folder that notice u/s. 143(2) dated 08-092010 was issued but never served upon the assessee and, in fact, returned by the postal authorities. It is further clear that no other notice u/s. 143(2) was issued by the AO before the cut-off date of 30-09-2010. Accordingly, proviso to section 292BB gets magnetized and the deemed service of notice ....