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2016 (3) TMI 278 - ITAT DELHINon service of notice u/s 143(2) - Held that:- Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income for the Assessment Year 2006-07, which was subjected to scrutiny, the issuance of notice in a mechanical manner does not mean that service of notice on the assessee has been effected. Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. The revenue is also silent if the alleged notice sent through registered cover was received back undelivered or has never been received back within the stipulated period to raise the presumption against the assessee. The entire record of the Assessing Officer is silent and as such, the Assessing Officer cannot be allowed to raise the presumption for service of notice on assessee. So, we are of the considered view that service of notice u/s 143(2) is essential and assessment made without service of such a notice is invalid. So, when the assessee has categorically proved that the change of address has already been intimated to the Revenue by incorporating the same in the relevant return of income for the Assessment Year 2006-07, the assessment order due to non service of notice u/s 143(2), is not sustainable. Assessment order passed in this case by the Assessing Officer without getting service of notice on the assessee on his new address duly intimated to the revenue is not sustainable in the eyes of law. Hence, we hereby set aside the impugned order passed by Ld. CIT(A). - Decided in favour of assessee
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