TMI Blog2012 (7) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... time to time and also filing written submissions on different dates as mentioned in the assessment order, carry undisputable fact that the assessee is present and fully aware of the proceedings being taken place in the department, and therefore the assessee should be estopped from raising the issue that the assessment was framed without any statutory notice, and therefore not convinced that no notice under Section 143(2) of the Act was issued and served - in favour of assessee. - ITA No.1154/Ahd/2008 - - - Dated:- 25-6-2012 - S/SHRI MUKUL KUMAR SHRAWAT, AND ANIL CHATURVEDI, JJ. Assessee by: Shri S.P.Bhatt Revenue by: Shri B.L. Yadav O R D E R PER ANIL CHATURVEDI, ACCOUNTANT MEMBER: This appeal is by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , consequent to change of incumbent of the office of the AO, issued another notice on 2.5.2006 and served upon the assessee. It is noted in the assessment order under Section 143(3) of the Act, the AO also issued detailed questionnaires on 24.08.2006 along with notice u/s.142(1) of the Act and were served on the assessee. The AO noted in the assessment order that in response to the notices issued to the assessee, the authorised representative of the assessee, Shri S.P.Bhatt, Advocate along with Shri V.M.Pandit, Secretary of the Committee attended from time to time and various details and explanation called and asked for were produced and examined. During the assessment proceedings the assessee also filed an application dated 20.8.2006 reque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmittee, Near S.T.Stand, Kheda) on 5.8.06 and further two letters dated 24.7.2006 related to the same committee (The A.P.M.C., KHEDA) and not to the assessee-committee. The description of the assessee in the notice itself is misleading. The assessee also filed an affidavit thereof swearing that no such notices have been received by the assessee as contemplated in the order under section 143(3) by the AO. The learned CIT(A) merely on the basis of the report of the AO turned down the submissions of the assessee on the issue of non-receipt of the impugned notices. It is further submitted that even during the hearing before this Tribunal on this issue, the Bench has asked the learned DR produce evidence of service of notice under Section 143( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the AO has served the notice under Section 143(2) of the Act and/or the assessee has received the notice or not. It is the case of the assessee that no notice has been served on the assessee under section 143(2) and therefore, the assessment thereof is void in the eyes of law. It is submitted by the learned counsel that no concrete evidences were placed by the Revenue on record to establish that there was proper service of notice on the assessee for framing impugned assessment. On the other hand, it is the case of the Revenue that looking to the undisputed facts recorded in the orders of the Revenue authorities, the contentions of the assessee that no notice has been served upon it, cannot be believed. On going through the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced in the assessment order at page no.4. We find that no where in the assessment proceedings before the AO, the assessee appeared to have disputed about non-service of notice and the validity of the assessment order. However, the issue non-receipt of notice was agitated before the learned CIT(A), who called for a remand report from the AO in this behalf. The AO filed his remand report before the CIT(A) and confirmed that the notice under Section 143(2) was served on the assessee on 17.3.2004. The CIT(A) also observed that references of various dates of notices found in the assessment order of the AO, therefore, he rejected this issue of the assessee. We find from the facts recorded by the revenue authorities that contentions of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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