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TMI Blog2012 (10) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 12.10.2007 which was well within the prescribed period of limitation. The said notice was not received back and also the corresponding address on their said notice was same on which subsequent notice u/s. 142(1) was complied with. ii) The appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 3. In this case assessment was farmed u/s. 143(3) of the I.T. Act at a total income of Rs. 1,66,57,743/-. Before the Assessing Officer assessee has inter-alia contended that the noticed u/s. 142(1) was received by it on 22.12.2007 whereas the return was filed on 28.11.2006. Hence, the assessee requested for dropping of proceedings u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere issued and sent to the assessee by speed post on 12.10.2007 for which acknowledgement had been received from the postal authorities on 12.10.2007 on a consolidated 'Speed Post Booking List' for all the 226 cases. Furthermore, Ld. Commissioner of Income Tax (A) noted that Assessing Officer has submitted the following remand report:- "In this connection, it is submitted that the detailed remand report vide letter no. F.No. ITO/W- 3(4)/Remand Report/2009-10/157 dated 07.5.2010, has already been submitted. It is further submitted that as per the assessment record for the assessment year 2006-07 the first notice u/s. 143(2) was issued on 12.10.2007 (copy of acknowledgement of speed post enclosed) through postal authorities. There is no evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear being dealt with in the present case was 2006-07. Ld. Commissioner of Income Tax (A) held that the provision of section 292BB could not be applicable in the case of the assessee. Hence, Ld. Commissioner of Income Tax (A) held that assessee succeeded on the first ground wherein it was held that assumption of jurisdiction for issue of order u/s. 143(3) was not in accordance with law. 5. Against the above order the Revenue is in appeal before us. 6. Ld. Departmental Representative supported the order of the Assessing Officer. He contended that the issue is squarely covered by the decision of this Tribunal in I.T.A. No. 3310/Del/2011 (A.Y. 2006-07) in the case of ADIT vs. Italian Thai Development Public Co. Ltd. dated 22.9.2011. 6.1 Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperly addressing, proper stamps affixed thereon and posted by registered post, and unless the contrary is proved, the service is deemed to have been effected at the time at which the document would be delivered in the ordinary course of post. In view of this provision, a presumption arises that the notice has been served on the assessee within 2-3 days of posting. This presumption is sought to be rebutted by the affidavit of the Branch Manager. However, this affidavit does not disclose the basis for deposing that the notice was not received till date. No inquiry has been made from the post office. The affidavit has been filed after a long time from the issuance of the notice. With efflux of time, memory is likely to fail. Thus, there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed in this case is an established procedure for handling various communication from the department to assessee and others. 7.2 Section 27 of the General Clauses Act contains a presumption that where any Central Act requires any document etc. to be served by post, then the service shall be deemed to be effected where the envelope is properly addressing, proper stamps affixed thereon and posted by registered post, and unless the contrary is proved, the service is deemed to have been effected at the time at which the document would be delivered in the ordinary course of post. In view of this provision, a presumption arises that the notice has been served on the assessee within 2-3 days of posting. 7.3 This presumption is sought to be rebu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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