TMI Blog2015 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... demand notice were also affixed on the last known address. The appeal preferred before the CIT(A) was held to be time barred. - Decided against assessee. - ITA No. 1063/Chd/2013 - - - Dated:- 30-9-2014 - SHRI BHAVNESH SAINI , JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER For the Appellant :Shri H.R.Saldi For the Respondent : Shri J.S.Nagar, DR ORDER Per BHAVNESH SAINI, J.M. : This appeal filed by the assessee is directed against the order of the learned CIT (Appeals), Patiala dated 25.10.2013 for assessment year 2005-06. 2. Briefly, the facts of the case are the assessee filed return of income at ₹ 1,83,917/- and agricultural income at ₹ 10,000/-. The assessee has raised the loans more th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) for fresh adjudication. The assessee s counsel thereafter appeared before the learned CIT (Appeals) and it was contended that no notice or assessment order have been served upon the assessee. The comments of the Assessing Officer were called for in which the Assessing Officer reiterated the fact stated in the assessment order and justified passing of the ex-parte order. The learned CIT (Appeals) did not accept the contention of the assessee that service of the notice through affixture is not valid because the service was effected as per law on the last known address of the assessee. The report of the notice server was available on record that affixture was made in the presence of two witnesses. Further comments of the assessee were al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of V.R.A. Cotton Mills P. Ltd. Vs. Union of India Others [359 ITR 495 (SC)] held that the notice which was served by affixture on the last date of limitation was valid. This fact on record clearly proves that notices were served upon the assessee and the assessment order was also served upon the assessee through affixture. Therefore, the appeal preferred before the learned CIT (Appeals) was clearly time barred and no reasonable cause has been explained or filing the appeal belatedly before the learned CIT (Appeals). The learned CIT (Appeals) was, therefore, justified in holding the appeal to be time barred and dismissed the same. The learned counsel for the assessee further submitted that even if notice was served by af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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