TMI Blog2019 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... within the jurisdiction conferred upon him to frame the reassessment under the provisions of Section 147 of I.T. Act, 1961. Once the notice issued by the AO u/s 144 of I.T. Act 1961 was also duly served upon the assessee in terms of the provisions of Section 282. AO was well within the jurisdiction conferred upon him to frame the reassessment to the best of his judgment. In view of the valid service of notice in terms of the provisions of Section 282 the impugned assessment order cannot be faulted with and upholding of this action by the AO is correct one. Hence, uphold the action of the revenue authorities on the issue of notice and reject the grounds raised by the assessee. As regards merit of the case is concerned, find that AO in his assessment order as well as in its remand report very specifically pointed out that the amount of ₹ 32,66,200/- was deposited by the assessee in its bank account during the previous year 2008-09 while the sale of immovable property which has been claimed by the assessee to be the source of cash deposit took place much earlier on 23.08.2006 which was separated from the period of cash deposit by almost 2 years. AO has brought on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessee during the entire proceeding of the case before the AO. 2. That the reasonable opportunity to hearing of the case was not given by the Ld. Appellate Authority i.e. Commissioner of Appeal in the circumstances of the case. The Ld. Officer have relied only the remand report by Assessing Officer to safeguard the revenue but delivery of justice not considered by them as it was deemed as the claim function of Appellate Authority. 3. To make concise the appeal and better understanding, the fact of the case which contains the grounds of appeal has not been reproduced here again. 4. That the assessee craves indulgences of the appellant authority to urge any further grounds at the time of hearing. 5. That it is prayed and requested that the appeal may kindly be entertained for hearing without payment of disputed demand because the assessee has not been given reasonable opportunity of heard. 6. That it is prayed and requested that the said order be quashed or set aside and sent back to the Assessing Officer for assessment or a reassessment may be done by the appellate authority or any other relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A), assessee is in appeal before the Tribunal. 3. Ld. Counsel for the assessee submitted that AO has not given reasonable opportunity for showing the cause before him as the assessee was ill on the said day. He further submitted that no notice has been received by the Assessee during the entire proceeding of the case before the AO. It was further submitted that reasonable opportunity to hearing of the case was also not given by the Ld. CIT(A). It was further submitted that Ld. CIT(A) has only relied upon the remand report of the Assessing Officer to safeguard the revenue but delivery of justice not considered by him as it was deemed as the main function of Ld. CIT(A). In view of above, he requested to quash or set aside the order of the AO and sent back the issues in dispute to the AO for assessment or a reassessment. 4. On the contrary, Ld. DR relied upon the orders of the authorities below and stated that ample opportunities were afforded by the revenue authorities, but assessee failed to submit any proof of the cash deposits and unable to substantiate his claim. Hence, Ld. CIT(A) has rightly upheld the action of the AO, which does not need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed and the evidence brought on record by the assessee was forwarded to the AO for its necessary consideration and report. The AO by his report dated 26.03.2018 submitted his response to the fresh evidence of the assessee and rejected the same and recommended that the grounds raised by the assessee were neither maintainable nor acceptable in the eyes of the law and the appeal of the appellant deserved to be dismissed by this office. A copy of the report of the AO was provided to the assessee for its response and by its letter which is undated the assessee submitted its response to the report of the AO. The assessee raised a ground that the address on which the notices were sent by the AO being Manoj Kumar Sharma, Nai Abadi, Dadri, G.B. Nagar was not the correct address as there could be more than one Manoj or Manoj Kumar or Manoj Kumar Sharma in Dadri and the post office might have ended up serving the notices of the AO to anyone of those persons named Manoj. It was contended by the assessee s AR that merely because the notices sent by the AO were not returned by the postal authorities it cannot be presumed that those notices stood served upon the appellant and the service of not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 47 as well as u/s 144 of I.T. Act, 1961 was correct. The provisions of Section 282 of I.T. Act, 1961 require that any notice sent to the assessee is to be sent by post or such courier service as approved by the Board or in the manner as provided under the CPC 1908 or in the form of any electronic record as provided in Chapter IV of the I.T. Act, 2000 or by any other means or transmission or documents as provided by the Board. In the instant case, the AO has issued the notice on the address on which the postal authorities were able to locate the assessee and on which the postal authorities have also served upon the assessee the notice issued by the AO. The notices issued by the AO was never returned by the postal authorities for being unserved and which is the standard procedure in case the postal authorities were unable to either locate the addressee or to serve upon the addressee if the addressee was located the packet handed over to the postal authorities and therefore the inherent presumption under Article 12 of the Constitution regarding the bonafide of the State action would apply as the postal authorities being the instrumentality of the State has no reason not to serve the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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