TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 697
X X X X Extracts X X X X
X X X X Extracts X X X X
....short) in Appeal Nos.28/18-19/117/17-18 arising out of the appeal before it against the order dated 20.12.2016 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as 'the Act') by the ACIT, Circle-5(2), New Delhi (hereinafter referred to as the Ld. AO). 2. At the time of hearing, the ld.AR primarily rested the case arguing ground No.2 which is reproduced below:- "2. That the ld.CIT(A) has erred in law and on facts by considering that notice u/s 143(2) was served upon the appellant within the stipulated time in terms of the provision of section 282." 3. This claim of the assessee has been countered by the Revenue by filing a report taken from the AO and as per the said report, the assessee, Carissa Investment P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessee by the following valid and recognised modes: * Email Communication: The notice was sent to both registered email IDs: o [email protected] (as per ITBA) o [email protected] (as per MCA website) * Physical Delivery via Inspector: The notice was also physically delivered by the departmental inspector at the assessee's registered office located at: B-97, 2nd Floor, Amritpuri, Garhi, East of Kailash, New Delhi - 110065. This address was sourced from: * ITR-V for A.Y. 2014-15 * PAN database; * MCA website records. 3.5 The mode and manner of service are compliant with the requirements of Section 282 of the In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rvice by Inspector - Registered Address 3.9 Physical service was completed by the Departmental Inspector at the assessee's address, as confirmed by: * The address on the ITR-V; * The address available in the PAN database; Judicial Support: * CIT v. Kanpur Plastic Pack Ltd. (2019) 414 ITR 34 (SC): Service at the address available in the PAN or company records is valid even if the assessee later claims non-receipt. * Y. Narayan Chetty v. ITO [1959] 35 ITR 388 (SC): Validity of service depends on proper despatch and adherence to prescribed modes, not on the recipient's acknowledgment. Multiple Valid Modes of Service Used 3.10 When more than one valid mode is used to serve a notice, the presumptio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss. Thereafter, on 22.10.2014 also while filing the response created, the address was mentioned. Accordingly, the AO issued another notice u/s 143(2) in the proceedings for AY 2012-13 to the correct address. Thus, acknowledging the intimation and issuance to the assessee on the correct address at B-97, 2nd Floor, Amrit Puri Garhi, East of Kailash, New Delhi-110 065. Then, for AY 2012-13, the order u/s 143(3) was passed on 24.02.2015 at this correct address. Subsequently, however, on 18.09.2015 the impugned notice u/s 143(2) have again been issued to C-9, 3rd Floor, East of Kailash, New Delhi - 110 065. Thereafter, on 22.09.2015, the notice was e-mailed at the address: [email protected]. Further, the notice was served allegedly on 30....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat the addresses of the assessee as available at MCA portal or PAN data base was preferred. If that is accepted then sanctity of presumption to be drawn of notices being served in due course will be lost. The presumption of notice being served by substituted services is based on establishing that last known correct address was mentioned to serve the notice. The facts narrated above are self speaking of the fact that it is not a case where assesse was not confronting AO of possible prejudice due to sending notices on incorrect addresses by informing of present address in pending assessment of a previous assessment year and which was duly acknowledged by AO by mentioning same in assessment year yet incorrect address was used to communicate f....