TMI Blog2011 (3) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ed null and void for want of service in the present fact situation - Decided against the assessee - 417 of 2006 - - - Dated:- 28-3-2011 - MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Present: Ms. Urvashi Dhugga, Senior Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1. As per office report service is complete. No one appears on behalf of the respondent to oppose the prayer made in the appeal. 2. This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) against order dated 5.8.2005 passed by the Income Tax Appellate Tribunal, Delhi Bench 'E', Delhi (for short, the Tribunal ) in ITA No.3503/DEL/2001, relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer had filed an appeal before the Commissioner of Income-Tax (Appeals) (for short the CIT(A) ) which was allowed on 1.6.2001 on a technical ground that the notice under Section 143(2) of the Act was served on Shri Sanjay Chaudhary on behalf of the assessee who was not authorised representative of the assessee. The appeal of the Revenue against the said order was dismissed by the Tribunal vide order dated 5.8.2005. Hence this appeal. 5. We have heard the learned counsel for the revenue and have perused the records. 6. Learned counsel for the Revenue submits that Shri Sanjay Chaudhary was duly authorised representative of the assessee and had been appearing on his behalf in the proceeding relating to the earlier y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 31.5.2001 addressed by the representative of the assessee that Shri Sanjay Chaudhary was served on behalf of the assessee on 30.9.99 and had appeared on 8.10.99. On earlier occasions and in earlier years, Sh. Sanjay Chaudhary had been representing the assessee before the Department. During the assessment proceedings, no objection regarding validity of the notice under Section 143(2) of the Act was raised. Nothing had been produced by the assessee to establish that Sh. Sanjay Chaudhary was no longer his authorised representative. Moreover, the provisions of Section 292B of the Act would protect the assessment order from being declared null and void for want of service in the present fact situation. The CIT(A) and the Tribunal we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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