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2019 (11) TMI 749 - ITAT MUMBAINon service of notice under section 143(2) - scrutiny assessment - CIT(A) dismissed the appeal on the ground of delay in filing of appeal - HELD THAT:- We observe that the undisputed facts are that the notice under section 143(2) was not served on the assessee as is apparent from the reply of the AO in response to the RTI application dated 05.10.2018, we observe from the perusal of the said application that the notice has not been served on the assessee. In our opinion, the non service of notice is factual and serous defects in the framing of the assessment and renders the assessment proceedings as well as the consequent assessment order as null and void. CIT(A) instead of finding the truth chose to dismiss the appeal even without verifying the facts from assessment records. In the present case before us the AO admitted to have not served the notice u/s 143(2) on the assessee and in such a scenario we are left with no option except to quash the assessment order. The case of the assessee is supported by a series of decisions as stated hereinabove. In the case of CIT vs. Abacus Distribution Systems (India) (P.) Ltd. [2017 (2) TMI 582 - BOMBAY HIGH COURT] has held that where the notice u/s 143(2) has not been served at the correct address then the assessment proceedings concluded on the basis of invalid notice is void. Similarly, in the case of CIT vs. Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT] has held that no notice u/s 143(2) was ever issued by the Department, therefore, in the light of judgement referred to above the assessment proceedings sans service of notice u/s 143(2) of the Act are invalid and accordingly quashed.
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