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Shri Vikas Asopa, New Delhi C/o. Saurav Rohatgi & Associates Versus The Income Tax Officer, Ward-34 (4) , New Delhi

2017 (11) TMI 636 - ITAT DELHI

Jurisdiction of the A.O. for non-service of the notice under section 143(2) within the statutory time limit - modes of service of notice - Held that:- When the only notice under section 143(2) dated 06th August, 2012 have been returned to the A.O. unserved in August, 2012 itself, the A.O. could have made some efforts to serve the notice to the assessee upto 30th September, 2012 through other mode of service prescribed under law. However, the A.O. did not make any effort to serve the notice under .....

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tion to proceed to make scrutiny assessment against the assessee. The assessment order is null and void abinitio - Decided in favour of assessee. - ITA.No.3162 And 3163/Del./2017 - Dated:- 8-11-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Shri Saurav Rohatgi, C.A. For The Revenue : Shri Kaushlendra Tiwari, Sr. D.R. ORDER Both appeals by assessee are directed against the different orders of the Ld. CIT(A)-12, New Delhi, dated 28th February, 2017 for A.Y. 2011-2012, challenging t .....

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y, 2012 declaring income at ₹ 1,72,820. The A.O. issued notices under section 143(2) and 142(1) to the assessee and thereafter, issued several notices under section 142(1) of the I.T. Act at the address of the assessee but none have been attended by the assessee. The A.O. also issued show cause notice for levy of penalty under section 271(1)(b) of the I.T. Act which is also not responded by the assessee. The A.O. ultimately passed the ex-parte order under section 144 of the I.T. Act. The A .....

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3(2) of the I.T. Act. The assessee submitted before Ld. CIT(A) that return was filed on 21st February, 2012. Notice under section 143(2) required to be served up to 30th September, 2012. On inspection of the record, it came to the notice of assessee that the notice under section 143(2) of the I.T. Act sent on 6th August, 2012 through speed post was received back as unserved on 16th August, 2012. The assessee therefore, contended that no notice under section 143(2) have been served upon the asses .....

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s been received back with the comments no such person . Similarly, other notice issued under section 142(1) but none have been responded. Therefore, it appears that assessee deliberately avoided to receive the notices and accordingly, this ground was dismissed. The assessee also challenged the additions on merit. However, the appeal of assessee has been partly allowed by reducing the addition on account of cash deposit in the bank account. On the cash deposit in the bank account and other additi .....

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nder section 143(2) was required to be served upon the assessee upto 30th September, 2012. According to assessee the said notice is received unserved. The Ld. D.R. filed copy of the notice dated 06th August, 2012 issued under section 143(2) of the I.T. Act. The Ld. D.R. also produced the assessment record which revealed that the said notice has been returned unserved to the A.O. with the remarks Left to sendor . The Ld. CIT(A) also noted in the appellate order that notice has been received back .....

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der section 143(2) could be served upon the assessee upto 30th September, 2012. The Ld. D.R. admitted that except the notice under section 143(2) dated 06th August, 2012 which returned unserved, no other notice under section 143(2) have been issued to the assessee. The order sheet also revealed that the A.O. thereafter did not issue any notice under section 143(2) to the assessee for the purpose of service and to assume jurisdiction to frame scrutiny assessment under section 143(3) of the I.T. A .....

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