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2014 (4) TMI 858 - HC - Income TaxService of notice to proper person Order u/s 143(2) of the Act Onus to prove - Held that:- Sashi Prakash Khemka had been consistently representing the case of the assessee and he had also acknowledged the receipt of the notices, photocopy of the acknowledgement for the service of notice and there being no denial by the assessee that the Sashi Prakash Khemka was representing the interests of the assessee before the Income Tax Authorities - it is too late in the day for the assessee to state that the service of notice was not on a proper person. The burden is on the assessee to show that the person who received the notice was not an authorised representative - even in the absence of a written authorisation, when in all the earlier proceedings, the assessee was represented by a particular person and all action had been taken based on the representation of the said person and the said person alone was representing the interest of the assessee, it is not open to the assessee in future to contend that there was no authorisation on such person to represent the case of the assessee. Non-production of original files Held that:- Inspite of earnest efforts made by the revenue, they could not get the original records and only photocopy of the acknowledgement was produced before the Tribunal - the acknowledgement in photocopy produced before the Tribunal was not denied by the assessee as not pertaining to the assessee - the photocopy could only be of the secondary evidence on the service of notice, yet when there was no denial from the assessee as regards the photo copy of the acknowledgement as relatable to the assessee's case and that in subsequent communication between the assessee and the Revenue, the notice sent by the Revenue was also acknowledged by the said Sashi Prakash Khemka, the contention of the assessee that there was no proper service on the assessee can only be seen as an afterthought to wriggle out of the assessment proceedings thus, the order of the Tribunal is set aside Decided in favour of Revenue.
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