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Asst. CIT, Central Cir-2 (2) , Ahmedabad Versus Nexus Software Ltd.

2016 (10) TMI 1034 - ITAT AHMEDABAD

Non service of valid notice u/s 143(2) - notice sent by speed post - time for delivery - Held that:- Hon’ble Delhi High Court in the case of Nulon India Ltd. vs. ITO (2008 (3) TMI 425 - DELHI HIGH COURT) narrated that there is no presumption under the law that any notice sent by speed post must be delivered to the assessee within 24 hours and hence, in the absence of any material on record it could not be said to have served within limitation. Similarly, Hon’ble Delhi High Court in the case of C .....

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eriod of limitation was to expire that is, on 30/10/2002 and the contention urged by the revenue in that case was that the notice sent should be deemed to have been served on the assessee. This argument was rejected by this Court and it was made clear that what is required by the statute is not merely the dispatch or issuance of the notice but its actual service. - Thus we are of the considered opinion and hold that notice u/s.143(2) was not served upon the assessee legally and therefore app .....

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The Revenue has raised following grounds of appeal:- 1. The Ld.CIT(A) has erred in law and on facts and circumstances of the case in declaring the whole assessment as invalid . 2. In the process, the ld.CIT(A) failed to take judicial notice of provisions of section 251 of the I.T.Act, wherein, it has been laid down that in an appeal against the order of assessment, the CIT(A) may confirm, reduce, enhance or annul the assessment. The ld.CIT(A) has no powers to declare the assessment invalid . 2. .....

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mined at ₹ 11,88,35,320/-. AO noticed from the assessee s balance-sheet that its opening cash balance of as on 01/04/2007 was ₹ 21,099/-. Though the assessee did not produce its books of account for verification, from the copies of various ledgers furnished by the assessee company in the course of assessment proceedings, various cash transactions were found to have been made by the assessee-company during the period 01/04/2007 to 1/03/2010 and on the basis of the same its cash book w .....

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missions as were made before the ld.CIT(A). 4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. In this case, assessee has take legal ground with regard to service of notice which was not legally served upon the assessee, whereas ld.CITDR relied on remand report of the Department at para-4.2 of the order of the ld.CIT(A) wherein stated that in this regard it was submitted that the case of the assessee has been tra .....

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/2009. However, the acknowledgement of the same is not available on record. Accordingly, the matter was taken up with ITO, Ward-4(1), Baroda. The ITO vide its letter dated 08/02/2012 has intimated that notice was accepted by postal authorities for dispatch on 30/09/2009 and it was also mentioned by the Department that assessee-company has been changing its address frequently without intimating the change of address to the A.O. The issue has been duly recorded in para-C of the assessment order pa .....

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