Case Law Details
ACIT Vs. Sonal Industries Ltd. (ITAT Delhi)
After completion of original assessment on 29.12.2008, there is no evidence of service of any notice under section 148 or 143(2). Shri O.P. Gupta, Advocate, has filed an affidavit to say that he never received any notice after the completion of the original assessment. The AO, by his own admission, has not served any notice u/s 148. In his report, he has only stated that a notice U/S 143(2)/142(1) was served for which he has no unmistakable evidence. Perusal of the reassessment order under appeal and the inspection of records unmistakably show that no notice u/s 148 was served. The order is, therefore, annulled.” We have also perused the annexures to the order of the CIT (A). From the notice u/s 148 dated 12.03.2010 placed at page A-10 of the paper book, we find that there is dispatch number of 2115. The CIT (A) has acknowledged that notice u/s 148 dated 12.03.2010 was found on record but the acknowledgement receipt was not available. The CIT (A) has also recorded that reasons recorded for issuing notice u/s 148 was also found on file. The copy of which is placed at A-7 as annexure to the order of the CIT (A). However, the CIT (A) has not given any finding recording the entry of the dispatch no.2115 on the face of notice u/s 148 of Income-tax Act. In our considered view, the CIT (A) should have given a finding on the dispatch of the notice where the dispatch number is mentioned on the face of the notice itself. Non-availability of the acknowledgement of the receipt cannot be the sole basis on which the order made can be annulled. The fact that notice was not served on the assessee has to be established by considering all relevant facts. The dispatch number on face of notice is a relevant fact. Once the notice has been issued at the correct address by speed post and same has not been received back then it will be deemed to be served. Therefore, CIT (A) is directed to decide the issue after taking all these relevant facts into consideration.
FULL TEXT OF THE JUDGMENT IS AS FOLLOWS:-
INCOME TAX APPELLATE TRIBUNAL, DELHI
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Unless it is delivered how can it be taken as received?