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TMI Blog2015 (8) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. In these facts, it cannot be held that receipt of the notice u/s 148 of the Act by Harcharan Singh, brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed under section 144 of the Act had been challenged in appeal by the assessee within limitation. - Decided in favour of assessee. - ITA No. 331 (Asr)/2014 - - - Dated:- 19-2-2015 - A. D. Jain, JM And B. P. Jain, AM,JJ. For the Appellant : Shri Tarsem Lal DR For the Respondents : Shri Aswani Kumar Shri Rakesh Bansal, CAs ORDER Per A D Jain,JM. 1. This is assessee's appeal for the assessment year 2006-07 against the order dated 21.02.2014, passed by the learned CIT(A), Bathinda. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e i.e., Ration card etc. it is strange that notice u/s 1489 was received by Sh. Harcharan Singh, brother of the appellant, on 01.03.2012 in village Barkandi and afterwards two notices u/s 142(1) were also issued and served on the brother and family members of the appellant but nobody brought this fact on record. The A/R of the appellant has failed to bring on record that why Sh. Harcharan Singh brother of the appellant accepted the service of notices u/s 148/142(1)/assessment order and did not inform the department regarding the address of his brother at Chandigarh. The AR of the appellant has not raised any objection regarding service of notices u/s 142(1) and assessment order and further failed to bring on record that how the appeal has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the brother of the assessee, two notices u/s 142 (1) of the Act were also served on the brother and family members of the assessee, which was not objected to by the assessee and pursuant thereto, the assessment order was passed u/s. 144 of the Act, which order was appealed against within limitation. The ld. DR contends that the finding of the ld. CIT(A) that the assessee thus acknowledged the service of notices u/s.148 /142(1) of the Act on his brother and family members and that though the AO giving sufficient opportunity to the assessee to bring evidence to prove that he was not residing in village, the assessee failed to do so. 8. In this regard, it is seen that the issue is governed by section 282 of the IT Act, as per which, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garh address of the assessee. It has been observed by the ld. CIT(A) and put forward as argument by the ld. DR before us, that if the assessment order received by his brother stands acknowledged by the assessee by filing appeal there against within time, this amounts to the assessee having acknowledged due service of the notice u/s 148 of the Act. 11. However, as evident from the afore-discussed provisions of the C.P.C, as applicable to Income Tax proceedings, as per section 282 of the I.T. Act, no such acknowledgement can clothe non-service of notice with the garb of valid service of notice. The provisions of Order V, Rsules 12 to 15, C.P.C., as deliberated upon hereinabove, are absolutely clear and direct on the issue. Their mandate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the above, finding force in the grievance sought to be raised by the assessee in this regard, the same is accepted. Therefore, the order under appeal, concerning this issue, is cancelled. As a consequence, the proceedings initiated u/s 148 of the Act and all things pursuant thereto, including the re-assessment order dated 30.11.2012, passed u/s. 147/143(3) of the Act, which has merged in the impugned order, are also cancelled. 16. Since the proceedings u/s. 148 of the Act against the assessee stand cancelled, as above, nothing further remains to be adjudicated. As such, Ground Nos. 1 3 to 5 are rejected as infructuous. 17. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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