TMI Blog2021 (11) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ddress as per PAN Database and, therefore, tantamounted to valid service, is of no assistance to the Revenue since admittedly the PAN Database also contains the residential address of the assessee and no attempt at all was made by the Revenue to service the notice at the residential address when the notice could not be served at the office address. The facts on record demonstrate that there was no valid service of notice in the present case on the assessee even at the PAN Database available. Notice u/s 148 of the Act being a jurisdictional notice essential for assuming jurisdiction to frame assessment u/s 147 of the Act, in the absence of service of the same, the assessment framed, we hold, is without jurisdiction and, hence void abiniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 222655 where the notice is claimed to have been served/ refused. 4. That the Ld assessing officer has wrongly assumed jurisdiction upon the assessee when the assessee was residing in village Subhri P O Rajokheri. Teh. Barara Distt. Ambala. Notice was never refused by assessee as alleged by Ld. CIT(A) in his order. That report of the assessing officer was never made available to the assesse to make submission factually on its contents. It tenta- mount to denial of natural Justice. 5. That the assessee made compliance to the notice u/s 142(1) received by him by post in Oct, 2017 and filed duly notorised affidavit that Shri Atam Parkash, agent has cheated him and misused his bank accounts on the basis of blank signed cheque books. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment year reopened the case of the assessee recording reasons for the same and by issuing notice u/s 148 of the Act on 29.03.2017. Thereafter notice u/s 142(1) of the Act was also issued to the assessee and since the assessee failed to comply with the notices, summon u/s 131 of the Act was issued to the assessee. The assessee appeared before the AO and stated that he was working as a salesman in the cloth shop receiving salary of ₹ 5000/- per month. That he had no relation with the shop mentioned in the address of correspondence mentioned in the bank account of the assessee. He stated that all the bank accounts were opened at the instance of the owner of the shop Shri Atam Parkash who worked as an agent to send people ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat matter by notice server as stated by the Ld.CIT(A). 8. The Revenue, on the other hand, relied upon the order of the CIT(A) that the notice had been served through Speed Post and Affixture at the address of the assessee mentioned in the PAN Database and even the notice server had attempted services of the notice which the assessee had refused to take. He drew our attention to the relevant findings of the Ld.CIT(A) in this regard at page 3 of his order as under: The appellant's first averment is with regards to the non-service of notice u/s 148 of the Act and that assessment made is void ab- initio. I have called for the record in the instant case and the notice u/s 148 has been served through Speed Post and by affixture at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.03.2017 by Speed Post at the address M/s Fashion Shoppee, SCO 13, Main Bazar Tripari, Patiala; ii) This notice was received back unserved with the comments no such person in this address on 31.03.2017 . iii) The PAN Database address was also asked for by the Sr.DR from the AO which was duly supplied by the AO and a perusal of which reveals that there were two addresses mentioned therein with the office address being M/s Fashion Shop, SCO 323, Main Bazar Tripari, Patiala-147001 and residence address being village Subhri, PO Rajokheri, Ambala, Haryana-133201; iv) The assessment record did not reveal any notice served at the residential address mentioned in the PAN Database and this fact is corroborated by the AO in his letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AN Database also contains the residential address of the assessee and no attempt at all was made by the Revenue to service the notice at the residential address when the notice could not be served at the office address. Therefore, the facts on record demonstrate that there was no valid service of notice in the present case on the assessee even at the PAN Database available. 13. Notice u/s 148 of the Act being a jurisdictional notice essential for assuming jurisdiction to frame assessment u/s 147 of the Act, in the absence of service of the same, the assessment framed, we hold, is without jurisdiction and, hence void abinitio. The grounds of appeal raised by the assessee in this regard are, therefore allowed in above terms. 14. Sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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