Case Law Details
ITO Vs Ajay Raj (ITAT Delhi)
The issue under consideration is whether the notice u/s 143(2) served on wrong address is sustainable in law?
ITAT states that, the notice u/s 143(2) of the Act was issued to the address at “85, Kumharon Wali Gali, Village Khampur, Delhi” which was not served on the assessee whereas the correct address is “C-83, Village Khampur, Delhi”. As per the assessment records, i.e. return of income filed by the assessee as well as assessment order, address of the assessee is “C- 83, Village Khampur, Delhi”. Subsequent notices dated 28.01.2011, 19.07.2011, 01.12.2011 as well as Questionnaire dated 19.07.2011 have been issued at the address “C-83, Village Khampur, Delhi”. Thus, it is an undisputed fact that notice u/s 143(2) of the Act was issued at the wrong address and, therefore, it can be safely concluded that the same could not have been served upon the assessee at all. Undisputedly, in the case before us, the address which has been mentioned in the notice u/s 143(2) of the Act is none of the addresses as provided in Rule 27(2) and, therefore, it can be safely concluded that service was not proper in terms of Rule 127 of the I.T. Rules. Since in the instant case the notice u/s 143(2) was not served, the consequent assessment made on the basis of such invalid notices cannot be treated as valid assessment and, therefore, assessment order deserves to be treated as null and void and is liable to be quashed and annulled. ITAT order accordingly. Thus, appeal filed by the assessee stands allowed.
FULL TEXT OF THE ITAT JUDGEMENT
The above captioned cross appeals filed by the Revenue and the assessee are preferred against the order of the CIT(A) – 13, New Delhi pertaining to A.Y 2009-10. The assessee has also filed cross objection in ITA No. 1184/DEL/2017. Since both the appeals and cross objection pertain to same assessee and were heard together involving common issues, these are being disposed off by this common order for the sake of convenience and brevity.
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