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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 ..... educational society having different branches and colleges at Haryana, Agra and New Delhi. The society is registered under Section 12A of the Income Tax Act. The case of the assessee society was selected by scrutiny under CASS as per Serial No.903 of the list dated 15.6.2007. The notice under Section 143 (2) of the Act was issued on 22.6.2007 on the assessee's address at G-395, Kamla Nagar, Agra after which a notice under Section 142 (1) was issued on 21.7.2008. In response to the said notice Dr. B.K. Gupta, the Member of the society requested for adjournment. The Assessing Officer rejected the objections and finding that the notice under Section 143 (2) was served proceeded with the assessment. 4. The return was filed with income as Nil. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge no.33 of the assessee's Paper Book, has written as under:- "(e) Reply on tis point has been given in point No.(d) of this office letter dated 16.04.2009. This notice was sent through Post not sent though Notice Server and this notice was not return as un-served to this office. You may please be obtained this information from Post Office that on whom this notice was served." 8.15 It is relevant to mention that the assessee did not obtain information from the Post Office regarding the service of the said notice. If we apply the guidelines laid down by the Delhi High Court in the case of CIT v. Shjanker Lal Ved Prakash, 300 ITR 243 (Delhi) at page no.248, to presume the existence of any fact which it thinks likely to have happened, regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with section 282 ignoring the fact that no such notice was ever issued or served on the Appellant? 2. Whether the ITAT rightly held that the appellant failed to discharge the onus and also failed to rebut presumption regarding service of notice ignoring the objection before ITO by letter dated 26.08.2008 and 23.12.2008 to confront the service of notice under Section 143 (2) of the Act and also ignoring report of the process server dated 23.07.2008 and the name and address mentioned in the return filed on 30.10.2006? 3. Whether the ITAT was right in ignoring the papers and evidence filed on behalf of the Department whereby the issuance of the notice on 22/6/2007 was not possible by the AO? 4. Whether the ITAT was right in ignoring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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