2015 (2) TMI 544

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..... f law aggrieved by the assessee is whether Income Tax Appellate Tribunal (hereinafter referred to as "the ITAT") fell into error in holding that in the circumstances of the case the notice under Section 143(2) was served within the period of limitation so as to validate the assessment proceedings of assessment year (AY) 2006-07. 2. The brief facts of the case are that the assessee concededly file .....

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..... edings. The ITAT noticed the assessee's contentions with respect to its having participated in the assessment proceedings - though under protest, in the following terms :                   "Aggrieved by the Order of the A.O., the assessee took up the matter in appeal and submitted that the notice u/s 143(2) could have .....

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..... ial on record as well as the case law cited by rival sides. It is not in dispute that notice u/s 143(2) dated 28.06.2007 was sent through Shri KBS Gupta, CA, the Ld. A.R. of the assessee, who attended the assessment proceedings from time to time and filed the details called for. The said notice was issued within one year from the date of filing of return of income. All the pleas raised before the .....

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..... such service could be deemed to have been served in a manner known to law, the findings rendered by the ITAT are in error of law. The learned counsel stressed upon the fact that participation in the assessment proceedings was under-protest and could not have been taken as adverse fact against the claim for not receiving notice. 4. This Court had directed the revenue to produce the original recor .....

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..... nd (AT) 285 Delhi; World wide Exports P. Ltd. Vs ITO (2005) 272 ITR 162 (AT) (Del.)], it is held that the revenue did not discharge the burden of proving due service of notice which was caused by law upon it. Consequently, the findings of the ITAT and as well as CIT(Appeals) cannot be sustained. The question of law is answered against the revenue and in favour of the appellant. 5. The appeal is a .....

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