TMI Blog2017 (9) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ition also. It is needless to mention that assessee as well as Assessing Officer shall be afforded adequate opportunity of being heard. The grounds of appeal are accordingly allowed for statistical purpose. - ITA No. 5850/Del/2011 - - - Dated:- 15-9-2017 - SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER For The Appellant : Sh. Sandeep Ahuja, CA For The Respondent : Sh. S.S. Rana, CIT(DR) ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 17/08/2011 passed by the Commissioner of Income-tax (Appeals) - Panchkula [in short the CIT-(A) ] for assessment year 2007-08, raising following grounds: 1. On the facts of the case and in the circumstances of No Valid service of notice u/s 143(2) within the statutory time, the Ld CIT (Appeals) has erred on facts and law by ignoring the main fact that the Notice U/S 143(2) was not validly served within the statutory time and not quashing the Assessment which is void abinitio as especially when - The Assessee received the first Notice u/s 143(2) dated 30.11.2009 for the Asst Year 2007-08 with a Wrong PAN No. as AFDPD1852K although the same was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 143(2) dated 30.11.2009 and confirming the Assessment and consequent demand of ₹ 9937760 on account of whimsical, baseless, prejudicial and unlawful addition of horrifying amount of ₹ 22076705 on estimate basis by assessment u/s 144, against the principles of Natural Justice being void abinitio bad in law that the above grounds of appeal may please be accepted appropriate relief be given to the Assessee by Quashing the Order, Annulling the Assessment, cancelling consequent demands. 2. Facts in brief of the case as culled out from the order of the lower authorities and the statement of facts filed before the Ld. CIT-(A), are that the assessee filed return of income on 25/10/2007 declaring total income of ₹ 27,64,870/-. The case was selected for scrutiny and notice under section 143(2) of the Income-tax Act, 1961 (in short the Act ) was issued. This notice was sent by speed post at following address: U-51/384, DLF-III, Qutab Enclav, Gurgaon 2.1 This notice was also affixed at the above address on 29/09/2008 by the inspector of the Department. 2.2 In view of non-compliance by the assessee of the notices issued, the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d void-ab-initio. 4. The learned CIT(DR), on the other hand, submitted that first notice u/s 143(2) was duly served on the address provided in PAN data base and also affixed on that address within the prescribed period of 12 months from the end of the month, in which return of income was filed. He submitted that notice was also served business premised of the assessee, therefore the notice was served validly. 5. We have heard the rival submissions and perused the relevant material on record including the paper book containing pages 1 to 39 submitted by the Ld. counsel of the assessee. We have also perused the original assessment record produced by the Assessing Officer before us. 6. As far as facts of the case are concerned, there is no dispute that notice under section 143(2) of the Act was sent through speed post at the address U-51/384, DLF-III, Qutab Enclav, Gurgaon . As this notice sent by the speed post returned back undelivered, the Assessing Officer on 29/09/2008 directed the Inspector of his office to serve notice through affixture as provided under Rule 17 of order V of Civil Procedure Code (CPC), 1908. The Inspector affixed the notice at the above address in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s absent from his residence at the time when service is sought to be effected on him at his residence and there is no likelihood of his being found at the residence within a reasonable time] and there is no agent empowered to accept service of the summons on his behalf, nor any other person on whom service can be made, the serving officer shall affix a copy of the summons on the outer door or some other conspicuous part of the house in which the defendant ordinarily resides or carries on business or personally works for gain, and shall then return the original to the Court from which it was issued, with a report endorsed thereon or annexed thereto stating that he has so affixed the copy, the circumstances under which he did so, and the name and address of the person(if any) by whom the house was identified and in whose presence the copy was affixed. 9. Since, the notice was affixed at the premise in presence of two witnesses, the affixture at the address U-51/384, DLF-III, Qutab Enclave is in accordance with Order V of CPC, 1908. 10. In view of above facts of the case and legal position, the dispute left before us is whether the notice was served at proper address. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22002. 16. We are of the opinion that in view of the frequent change in addresses, the assessee was required to inform the Assessing Officer to record the changes in his address. The Income Tax Department has provided the facility of change of address in Permanent account Number Database through form No. 49A and the assessee can request for change of jurisdiction of the Assessing Officer in view of the change address or place. 17. In view of rival assertion on the issue of the known address of the assessee, it is important to know whether the assessee provided the address at which notice was served by the Assessing Officer i.e. U- 51/384, DLF-III, Qutab Enclav, Gurgaon in PAN data base or it is the mistake on the part of the Assessing Officer in mentioning the correct address. 18. In view of the circumstances, we feel it appropriate to restore this issue to the file of the learned CIT-(A) for carrying out enquiry or verification of following: 1. Find out the address in the PAN database and verify whether the assessee provided the address U-51/384, DLF-III, Qutab Enclav, Gurgaon as his address at any point of time. 2. Find out whether the assessee provided this a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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