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TMI Blog2014 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... rovert the averments made in the affidavit filed by the assessee regarding non service of the notice - The date of hearing was fixed after seven months from date of notice, also casts suspicion on the issue and service of the notice itself - The order passed by the Tribunal does not suffer from any legal infirmity - Decided against Revenue. - Income Tax Appeal No. - 25 of 2001 - - - Dated:- 30-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time as well as opportunity to the Department to rebut the assessee's claim and in induce material/evidence in proof of service of notice under Section 143 (2) of the Income Tax Act,1961 within the stipulated time?" Briefly stated the facts giving rise to the present appeal are as follows: The present appeal is related to the assessment year 1997-98. The respondent-assessee is an individual. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner of Income Tax(Appeals), Kanpur. One of the grounds taken in the appeal was that the notice dated 28.3.1998 was not served upon the assessee or his family member and the entire proceeding under Section 143 (3) was bad. The Commissioner of Income Tax(Appeals) did not accept this contention. He, however, partly allowed the appeal by reducing the assessed income by Rs.10,0600 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o counter affidavit was filed by the Department nor any prayer was made for granting of any further time. The Tribunal proceeded to decide the appeal. It came to the conclusion that the notice dated 31.8.1998 was not served upon the assessee, as the averments made in the affidavit filed by the assessee were uncontroverted. The Tribunal, therefore, allowed the appeal and set aside the assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rments made in the affidavit filed by the assessee regarding non service of the notice. Further it is unbelievable that the notice which was issued on 31.8.1998, the date of hearing would have been fixed as 20.4.1999 i.e. after more than seven months. This also casts suspicion on the issue and service of the notice itself. For the aforesaid reason we are of the considered opinion that the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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