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Amarjeert Singh Rainu, C/o Akhilesh Kumar, Advocate Versus ITO, Ward-1 (1) , Ghaziabad

Validity of assessment - non issue of notice -Held that:- If notice u/s 143(2) is not served on the assessee within the period prescribed in proviso to section 143(2), no valid assessment can be framed. Adverting to the facts of the instant case, it is found as an admitted position that the notice was affixed at the wrong address, which was never served on the assessee, as a consequence of which assessment was completed u/s 144 of the Act. Since the jurisdictional condition for making assessment .....

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the CIT(A) on 29.10.2013 in relation to the assessment year 2008-09. 2. The first two grounds are as under:- 1. Because, the learned Commissioner of Income Tax (Appeals) erred in not appreciating the fact that the notice u/s 143(2) of the IT Act, 1961 is never served upon the assessee and even neither assessee appeared nor co-operated in assessment proceedings hence entire assessment proceedings are void ab initio. 2. Because, in addition to above the learned Commissioner of Income Tax (Appeals .....

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14.8.2009 u/s 143(2) generated on the system was issued and served through affixture by ITI at the address which appeared on the notice u/s 143(2) generated by the system - WZ 32, Chukhandi Post Office, Tilak Nagar, New Delhi. The assessment order records that : The ITI has reported that at the given address the assessee do not reside due to which notice was served by affixture . In the absence of any participation from the side of the assessee, the assessment was completed u/s 144 of the Act, m .....

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arka Apartment, Shalimar Garden, Sahibabad, whereas no notice was ever served u/s 143(2) at the given address because the Department firstly issued the notice and then tried to serve it by affixture at a wrong address as indicated in the assessment order itself, namely, WZ-32, Chukhandi Post Office, Tilak Nagar, New Delhi. The ld. AR submitted that the assessee was residing at this address ten years ago. As no notice u/s 143(2) was served on the assessee, which was apparent from the fact that th .....

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changing his address. It was pleaded that section 292BB will take care of the sending of notice at wrong address and hence the assessment order cannot be declared a nullity. Apart from that, the ld. DR also submitted that the issue challenging the validity of issuance of notice u/s 143(2) was not raised before the ld. CIT(A) and, hence, the same should not be allowed to be taken up before the Tribunal. 5. I have heard the rival submissions and perused the relevant material on record. In so far a .....

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be taken up even for the first time before the Tribunal de hors its consideration at the level of the ld. CIT(A). The Hon ble Supreme Court in NTPC vs. CIT (1998) 229 ITR 383 (SC), has held that a legal ground can be taken up for the first time provided no fresh investigation of facts is required. As the address at which notice was served u/s 143(2) has been given in the assessment order itself, and further, the correct address of the assessee is borne out from the copy of the return filed with .....

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st Office, Tilak Nagar, New Delhi. A copy of return of income for the relevant year is available at page 4 of the paper book, which divulges the assessee s address as Plot No.30, Dwarka Apartments, Shalimar Garden, Sahibabad. When the assessee has clearly given his address on the face of the return itself, the natural presumption is that it was the correct address of the assessee for further communication. The AO has admittedly served a notice by affixture at the wrong address, namely, WZ-32, Ch .....

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