TMI Blog2021 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... tives particularly in adherence to provision under Section 282 of the Act either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908 (5 of 908). In that view of the matter the service of notice under Section 143(2) of the Act, in our considered opinion is no service. Since the initiation of the proceeding is not in adherence to the prescribed rules, the entire proceeding is vitiated and hence quashed. Consequently, all action taken there under is bad. The impugned addition, made by the Revenue is, thus, hereby deleted. Appeal of the assessee is allowed. - ITA No. 477/Ind/2013 - - - Dated:- 20-5-2021 - HON BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON BLE MADHUMITA ROY, JUDICIAL MEMBER Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the notice dated 03.09.2009 u/s 143(3) of the Act was duly discharged through speed post followed by another notice by the notice servers namely Shri Prem N. Joshi on 4.9.2009. The proof of the two services are on record before the revenue and duly submitted before the Ld. Tribunal and therefore, according to the Ld. DR it has been assumed that the notice served was entered in the scrutiny pendency register. Hence, the plea of the order being passed without due process of law is not tenable. 3. We have heard the rival submissions made by the respective parties on the ground of maintainability of the assessment proceedings. We have also perused the available records. The case of the assessee is this that the notice u/s 143(2) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act both dated 14.07.2010 for Assessment Year 2008-09 was received only on 17.07.2010. It was contended by the assessee that the same ought to have been served u/s 143(2) of the Act before 30.09.2009. It is relevant to mention that the proviso to Clause II sub section (2) of Section 143 speaks as follows:- provided that no notice under this sub-section shall be served upon the assessee after the expiry of six months from the end of financial year in which return is furnished . Therefore, admittedly the notice issued is beyond the period as stipulated under proviso of Section 143(2) of the Act and the entire proceedings was, thus, prayed to be dropped by the appellant. It is surprised to note that the photo copy of the Speed Post e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as ultimately effected. The Ld. A.O failed to bring any material on record to show that the notice u/s 143(2) of the Act was served on the assessee within the stipulated period i.e. 30.09.2009 before the expiry of 6 months from the end of the financial year in which the return is furnished. Thus, it cannot be held to be a valid service of notice on the assessee. In this regard we have considered the judgment relied upon by the Ld. AR some of which are discussed herein below:- The Hon ble Delhi High Court in the case of M.L. Narang/ R.L. Narang reported in (1981) 6 Taxmann 61 (Delhi). In this particular case Revenue has failed to show that the services was effected on 3.2.1969 either on the assessee concerned or in any other employees, relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 143(2) was served upon the agent of the assessee. In such circumstances, the assessment order passed by the Assessing Officer had to be annulled . 4. Thus, taking into consideration of the entire aspect of the matter we are of the considered view that unless there is service of notice in accordance with provision under Section 282 of the Act separately specifying mode of service of notice, it cannot be treated as valid service of notice. In the case in hand the Revenue has failed to show, that service of notice under Section 143(2) of the Act effected within the stipulated time under the provisions of Section 143(2) of the Act on the assessee or on any of their employees/ relatives or any authorized representatives partic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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