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TMI Blog2015 (8) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not made any attempt to despatch the order for service on the assessee. In the facts as above, there is no indication that the Assessing Officer revisited the order after March 31, 2005. The probability of the order being made and ready to be collected by the representative of the assessee as on April 1, 2005, cannot also be ruled out. For the reasons aforesaid, we find the order of the Tribunal requires interference and the same is set aside with regard to the quashing of the assessment as barred by limitation and, consequently, the cross-objection of the assessee before it being allowed. The rest of the questions before the Tribunal must now be adjudicated by it. - Decided in favour of revenue. - ITAT No. 54 of 2014, G.A. No. 1637 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 153 of the Income-tax Act, 1961, and as such the Tribunal went wrong in reversing the order of the Commissioner of Income-tax (Appeals) to hold the same as barred by limitation. Mr. Khaitan, learned senior advocate appearing on behalf of the respondent-assessee, submitted the issuance of the order could be said to be complete only when the same was despatched as communication of the order could only then be complete on the part of the Department. Till before despatch, the order was within the power of the Assessing Officer who could have made addition or alteration thereto and it was the settled position that in such circumstances it cannot be said the order was duly issued. He relied on the following judgments : (1) Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay in service thereof. The case before us is, according to us, distinguishable on facts from the decisions cited and relied upon by Mr. Khaitan. Admittedly, there was no attempt on the part of the Department to despatch the order said to have been made on March 31, 2005, being the last date on which it could have been made within the time prescribed by section 153 of the Act. It appears from the order of the Tribunal the representative of the assessee had filed an affidavit in which he had said he was served with the assessment order on April 13, 2005, when he visited the office of the Income-tax Department. It further appears from the said order the Commissioner of Income-tax, Departmental representative was confronted with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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