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TMI Blog2017 (2) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1382 of 2014 - - - Dated:- 7-2-2017 - M. S. Sanklecha And A. K. Menon, JJ. Mr. Ashok Kotangale a/w Ms. Padma Divakar a/w Arun Nagarjun for the Appellant Mr. Girish Dave a/w Ms. Kadambari Dave i/b. Atul K. Jasani for the Respondent ORDER P. C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 6th December, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2006-07. 2. The Revenue has urged the following question of law for our consideration: Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the service of notice under Section 143(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h December, 2007 was addressed to the erstwhile office of Nariman Point, Mumbai of the respondent-assessee. On 11th December, 2007 the Assessing Officer once again sent a notice under Section 143(2) by post to the respondent-assessee. However, this time it was addressed to the new office premises of the respondent-assessee at Dadar, Mumbai. On 12th December, 2007 a notice was served upon the respondent-assessee fixing the hearing for the subject assessment year on 17th December, 2007. 5. Immediately on receipt of the above notice the respondent-assessee on 13th December, 2007 had objected to the assessment proceedings for the subject Assessment Year on the ground that no notice under Section 143(2) of the Act has been served within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto account the fact that the respondent-assessee had objected at the very first instance to the assessment being taken up for completion, in the absence of the mandatory requirement of Section 143(2) of the Act being satisfied i.e. service thereof within one year from the end of the month in which the return is filed. The impugned order holds the assessment order dated 9th September, 2010 for the subject assessment year to be null and void. 8. Mr. Kotangale on behalf of the Revenue submits that the notice under Section 143(2) of the Act was given to the post office on 30th November, 2007. Therefore the date of giving the notice to the post office on 30th November, 2007 should be taken as the date of service of the notice to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 23rd November, 2006 addressed by the respondent to the Assessing Officer. Admittedly there was no fresh intimation/knowledge received by the Assessing Officer after 23rd November, 2006 and before 11th December, 2007 giving the new address of the respondent-assessee. Moreover, as the objection to the Assessment proceeding was taken much before the Assessment proceedings were completed on the basis of no service of notice before the expiry of the period, the Assessment Order will not be saved by Section 292BB of the Act. 10. In the above view, the impugned order of the Tribunal renders a finding of fact that the notice under Section 143(2) has not been served at the correct address on or before 30th November, 2007 which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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