TaxTMI 
TaxTMI 
2025 (9) TMI 1567
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.... Appellate Authority or 'the Ld. FAA' for short) in Appeal No.97/16-17/2759 arising out of the appeal before it against the order dated 26.12.2016 passed u/s 143(3)/147 of the Income Tax Act, 1961 (hereinafter referred as 'the Act') by the DCIT, Circle 24(2), New Delhi (hereinafter referred to as the Ld. AO) and the ITA No.3382/Del/2017 is the appeal filed by the assessee is against the order dated 16.03.2017 of the Ld. FAA in Appeal No.242/14-15 arising out of the appeal before it against the order dated 10.03.2014 passed u/s 271(1)(c) of the Act by the Ld. AO. 2. On hearing both the sides, we find that on 05.10.2023, the Bench has mentioned of the fact that the assessee has raised an additional ground on 30.03.2022 stating that the not....
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....Blue Moon (2010) 321 ITR 362, the order of the Tribunal concluding that for completing the assessment u/s 148 of the Act compliance with the procedure u/s 143(2) of the Act was mandatory, was upheld. In that case also, the return originally filed was sought to be treated as the return filed pursuant to the notice u/s 148 of the Act. 4. At outset we admit this issue raised by assessee vide ground no. 5 as additional ground, being legal question which can be adjudicated on admitted facts. 5. Now Revenue cannot dispute that issue and service of statutory notices forms an important part of all the proceedings under the Income-tax Act. The proceedings are initiated by issue of proper notice and valid service of that notice and end with pro....
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....282- (i) the address available in the PAN database of the addressee; or (ii) the address available in the income-tax return to which the communication relates; or (iii) the address available in the last income-tax return furnished by the addressee; or (iv) in the case of addressee being a company, address of registered office as available on the website of Ministry of Corporate Affairs Provided that the communication shall not be delivered or transmitted to the address mentioned in item (i) to (iv) where the addressee furnishes in writing any other address for the purposes of communication to the income-tax authority or any person authorized by such authority issuing the communication;" ....
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....s made by the Board in this behalf. 6. It is settled law that it is the duty of the revenue to establish that the service of an order or a notice was made on the assessee himself or on somebody duly authorized by him in that behalf. When the assessee pleads that he has not been properly served with any notice, it is for the Department to place the relevant material to substantiate the plea that the assessee was served with prior notice. Now as a matter of fact, in the case of the assessee, in the assessment order, although it is mentioned that notice u/s 143(2) of the Act was issued to the assessee, however, no date of issuance and more of service is mentioned. Specially if it was served personally or any substituted services. Then as pe....
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....rutiny on the basis of any presumption arising out of official acts being done in due course or that there is presumption to be drawn under General Clauses Act 1897. Section 292BB of the Act merely provides that notice is deemed to be valid in certain circumstances but there is no presumption of issuance and then service. In B. Johar Forest Works vs. CIT, 107 ITR 409 (J&K), it was held that the notice must be served in one of modes provided in the Act before an assessee could be considered to be default. However, acquisition of knowledge in regard to issuance of a notice, the Hon'ble Court held, could not be considered as equivalent to, or a substitute for, the service of the notice on the assessee. A similar view was taken in CIT vs. Dey B....
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....ed in the Income-tax Act, with effect from April 1, 2008. It talks of the drawing of a presumption of service of notice on an assessee and is basically a rule of evidence. It introduces a fiction that once the assessee appears in any proceeding or has co-operated in any enquiry relating to assessment or reassessment it shall be deemed that any notice under any provision of the Act that is required to be served has been duly served upon him in accordance with the provisions of the Act and the assessee in those circumstances would be precluded from objecting to that a notice that was required to be served upon him under the Act was not served upon him or not served in time or was served in an improper manner. The failure of the Assessing Offi....