TMI Blog1982 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969-70 was completed on 30-12-1972 also under section 144. The notices of demand and challan, etc., for each of the assessment years mentioned above were sent by the ITO by means of registered post AD. All the letters were received back with the remarks of the postal authorities as 'refused to accept'. It appears that later on, the ITO sent these notices through his Inspector and the said notices of demand, challans and copies of the assessment orders were served on the assessee through the Inspector on16-10-1973. The assessee filed appeals against the ex parte order under section 144, passed by the ITO on12-11-1973in respect of the assessment years 1967-68 and 1968-69 and on11-10-1973in respect of the assessment year 1969-70. The AAC fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refusal to accept a notice' is considered in the eyes of law as valid service of the notice as has been held in the following judgments. Bhagwan Radha Kishen v. CIT [1952] 12 ITR 104 (All.), Balbhadhar Mal Kuthiala v. CIT [1957] 31 ITR 930 (Punj.) and Mangat Ram Kuthiala v. CIT [1960] 38 ITR 1 (Punj.). The dates of the refusal to accept the demand notices sent by the ITO are3-3-1973for the assessment years 1967-68 and 1968-69 and3-2-1973for the assessment year 1969-70. The appellant filed appeals against the assessment orders for these years, i.e., 1967-68, 1968-69, on12-11-1973and that for the assessment year 1969-70 on11-10-1973. Thus all the three appeals were filed beyond the statutory period of 30 days from the date of the service of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, that he could not appeal before the AAC on the various dates fixed for hearing of appeals. The learned counsel further submitted that in view of the adverse circumstances, the assessee could not properly attend to his tax matters and, in these circumstances, the AAC may be directed to re-hear the assessee's appeal on merits and in accordance with the provisions of law. As regard the observations of the AAC that refusal of notices of demand and challan, etc., which were sent at the assessee's address by means of registered post, tantamounts to proper service and the dates of refusal are the dates of proper service of the said notices, the learned counsel of the assessee drew our attention to the decisions reported in AIR 1973 Punj. 139, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 in respect of the assessment years 1967-68 and 1968-69 and on 11-10-1973 in respect of assessment year 1969-70 are within time or beyond the statutory period of 30 days from the date of service of the notices of demand as per requirements of section 249(2) of the Act. The AAC, in this connection, has strongly relied on the endorsement on the registered covers sent by the ITO with the postal remarks 'refused'. The ITO issued the notices of demand, etc., by means of registered post AD and properly addressed to the assessee. Since the postal remark on these notices was 'refused', the date of refusal for the assessee was treated by the AAC as the date of service of the notices of demand. In taking this view, the AAC has relied on the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refusal. In Mangat Ram's case, the Punjab High Court took a similar view and the ratio of the decision of the Allahabad High Court in the case of Bhagwan Radha, was applied. In view of the settled law as laid down by the ratio of the above decisions, we have no hesitation in upholding the findings of the AAC that the refusal on the part of the assessee to accept registered AD letters containing the notices of demand, challan and copies of the assessment orders for the assessment years 1967-68 to 1969-70 were proper and valid services on the assessee on 3-3-1973 and 3-2-1973 (date of refusal) and hence the appeals filed by the assessee before the AAC on 12-11-1973 for the assessment years 1967-68 and 1968-69 and on 11-10-1973 for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed by the ITO to the assessee were incorrectly made, that the letters were not properly addressed or that the assessee had in fact not refused to take delivery of the notices. In view of the above facts, we have no hesitation in holding that the appeals filed by the assessee before the AAC on 12-11-1973 relating to the assessment years 1967-68 and 1968-69 and on 11-10-1973 relating to the assessment year 1969-70 were filed beyond the statutory period of 30 days from the date of service of the notice of demands for these years. In these circumstances, the AAC was fully justified in treating these appeals as time-barred and in dismissing the same in limine. 5. In the result, all the three appeals are dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
