Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 677 - AT - Income TaxValidity of scrutiny assessment order passed u/s 143(3) - No valid notice u/s 143(2) within the time prescribed under the provisions of law - rectification u/s 292BB - HELD THAT:- In the case on hand, the notice, as alleged by the Revenue on the basis of acknowledgement of speed post, has been issued through the speed post. The copy of the acknowledgement is placed on page 103 of the paper book. On perusal of the same, we find certain infirmities as submitted by the assessee before the learned CIT (A) which are discussed somewhere in the preceding paragraph. First of all the acknowledgement does not bear any date suggesting the issuance of the notice. Secondly, it does not contain any tracking number which is normally issued by the postal authorities. DR has not brought any corroborative evidences in support of the contention that the notice was issued within the prescribed time. In our considered view, the Revenue has failed to discharged the onus by producing sufficient documentary evidence for establishing the fact that the statutory notice under section 143(2) of the Act was issued within the prescribed time. Thus in absence of contrary evidences, we are not convinced with the finding of the authorities below. Indeed, it (acknowledgment issued by the postal department) is a vague and inchoate document. Hence, no reliance can be placed on the same. Accordingly, we hold that the assessment framed under section 143(3) of the Act without the issuance/serving of notice under section 143(2) of the Act within the time is not sustainable. Hence the ground of appeal of the assessee is allowed.
|