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TMI Blog2015 (2) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... auses Act to operate. In these circumstances the notice issued after the period of limitation could not be held against the assessee as done by the CIT(Appeals) which rejected the appeal. Consequently, following the previous rulings of this Court, [i.e. Shyam Gopal Charitable Trust V. Director of Income Tax (2006 (11) TMI 149 - DELHI High Court ); BHPE KINHILL Joint Venture V. Addl. DIT (2007 (12) TMI 244 - ITAT DELHI-F) ; World wide Exports P. Ltd. Vs ITO (2004 (6) TMI 287 - ITAT DELHI-J )], it is held that the revenue did not discharge the burden of proving due service of notice which was caused by law upon it. Consequently, the findings of the ITAT and as well as CIT(Appeals) cannot be sustained. - Decided in favour of the appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee s contentions with respect to its having participated in the assessment proceedings - though under protest, in the following terms : Aggrieved by the Order of the A.O., the assessee took up the matter in appeal and submitted that the notice u/s 143(2) could have been served on the assessee latest by 31.07.2007 i.e. within 12 months of the end of the month in which return was furnished. The first notice was served in the month of October, 2007, and objection to that was filed vide letter dated 05.11.2007. The first notice u/s 143(2) received in Oct. 2007. The said objection was again reiterated vide letter dated 12.05.2008. However, the assessee has participated in the assessment proceedings stated to be under pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been served in a manner known to law, the findings rendered by the ITAT are in error of law. The learned counsel stressed upon the fact that participation in the assessment proceedings was under-protest and could not have been taken as adverse fact against the claim for not receiving notice. 4. This Court had directed the revenue to produce the original record of the assessment. Carbon copies of notice are on record and such notices were alleged to have been sent to the assessee before 31.7.2007, yet there is no material to show that they were dispatched. Another important aspect is that the notice was not sent through registered post nor affixed at the assessee s address known to the revenue so as to allow presumption enacted under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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