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TMI Blog2012 (10) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which notice was sent. The notice was sent by speed post through postal authorities. The notice was served strictly in accordance with the procedure for service of notice provided in CPC raising a presumption under General Clause Act, as the envelope, which is duly stamped and sent to the correct address. Thus the service of notice under Section 142 (2) is finding of fact, which has been recorded considering the entire evidence and the relevant provisions of law including Section 282 of the Income Tax Act, which is procedural and will thus be taken to be retrospective in its effect - no substantial question of law arises - against assessee. - ITA No. - 756 of 2012 - - - Dated:- 10-10-2012 - Sunil Ambwani, And Aditya Nath Mittal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice expenses treated the balance amount of Rs.2,56,03,033/- as income liable to be taxed. 5. In Appeal the CIT (A) recorded the findings that the notice under Section 143 (2) was not served. The CIT (A) after recording the finding that the notice was not served, proceeded to decide the appeal on merits. 6. In the second appeal filed by the Income Tax Officer-4 (2), Agra in ITA No.346/Agr/2009, the Tribunal considered the question of service of notice and recorded its finding as follows:- "8.14 After considering the totality of the facts of the case we find that the assessee attended the assessment proceedings before the Assessing Officer. The notice under section 143 (2) of the Act was issued at the address G-395 Kamla Nagar, Agra wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce can be taken. In the case under consideration the assessee has failed to produce copy of PAN and also failed to obtain information regarding service of notice sent through Speed Post from Postal Authority. Under the circumstances, where the Department in reply to RTI application of the assessee it was clearly stated that the assessee may obtain information from Post Office that on whom this notice was served. These facts clearly show that the assessee has failed to discharge its onus and also failed to rebut the presumptions regarding service of notice. Contrary to this the Revenue has reasonably discharged its onus as per the facts noted above based on which the notice under Section 143 (2) of the Act was sent by Speed Post on the addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m A.O. dated 12.05.2009 and the department challenged the order of the CIT (Appeals) on merits before ITAT?" 8. On the findings recorded by the Income Tax Appellate Tribunal, we do not find that any of the questions, may be considered as question of law much less substantial questions of law to admit and hear the appeal. The Tribunal has recorded categorical finding that the petitioner was maintaining bank accounts on the address on which notice under Section 143 (2) was sent. He has also shown the same address in his TDS certificates. He did not produce copy of the PAN card inspite of specific queries and demand. The TDS certificate and PAN were generated by computer system. It was found by the Tribunal that the petitioner had himself pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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