9911796707
TMI Blog2016 (3) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... eard. Therefore, we have heard argument of both the sides on the cross objections of the assessee and also carefully perused the relevant material placed on record before us. The cross objection of the assessee read as under :- "1. The Commissioner of Income Tax (Appeals) has not adjudicated upon the ground of appeal that the order under sect ion143(3) was not val id as not ice under sect ion 143(2) was not served on the respondent . 2. The Commissioner of Income Tax (Appeals) should have observed that the not ice under sect ion143(2) was not val id fr not providing any reasonable t ime for compl iance to the respondent ." 3. First of all, the ld. Departmental Representative (DR) posed a legal objection that the assessee did not pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which granted relief to the assessee, therefore, the assessee cannot be prevented to agitate the legal ground challenging the validity of service of notice u/s 143(2) of the Act . Hence, legal objection of the ld. DR is dismissed. 6. The ld. AR drawn our attention towards letter dated 7.11.2011 from the office of the Sr. Post Master, Saharanpur wherein the ITO, Saharanpur was informed about the service of the notice on the assessee that speed post U/R has not received in the office of the Sr. Post Master for delivery. The Ld. AR vehemently contended that when the respective Sr. Post Master did not receive the speed post wherein the notice u/s 143(2) of the Act was issued to the assessee then valid service on the notice of the assessee can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's paper book submi tted that the first notice was issued on 23.8.2010 which was handed over to the postal authorities on 30.8.2010 for service upon the assessee within prescribed time, therefore, legal objection of the assessee is not sustainable. 8. On carefully consideration of rival submissions of both the sides at the very outset we may point out that as per proviso to of Section 143(2)(ii) of the Act no notice under said clause (ii) shall be served on the assessee after expiry of 6 months from the end of the financial year in which the return is furnished. In the present case, as per assessment order, the assessee filed his return of income on 30.4.2009 and notice u/s 143(2) of the Act could be validly served on the assessee on or be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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