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TMI Blog2017 (6) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... of notice to the assessee, which is stated to be available on assessment record as per remand report. In case, the statutory notice is found properly served on the assessee as per law, the assessee would not be entitled to any relief, but if it is found otherwise, the assessment order so passed, would be rendered null and void, as held in various judicial pronouncements. Needless to say, the assessee shall be given reasonable opportunity of being heard. Accordingly, the appeal of the assessee deserves to be allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 (hereinafter referred to as "the Act") was issued to the assessee and the assessee was required to explain the source of deposit. The assessee, as per AO, never responded to the notice issued. Therefore, the AO completed the assessment u/s. 144 of the Act and in absence of any explanation for nature and source of deposits, brought to tax the cash deposit of ₹ 14,53,500/- and added the same to the total income of the assessee as unexplained cash credits u/s. 68 of the Act. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who vide order dated 19.10.2012 dismissed the appeal of the assessee. Aggrieved by this order, the assessee preferred this appeal before the Tribunal, who after consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of assessee regarding non-service of such notice, the ld. CIT(A) called for the remand report who reported that the notice was served on the assessee through speed post on 29.06.2007 as per proof of service, on the record. Per contra, the assessee has been denying any such service of notice right from the appellate stage. Now, what is required to examine is whether the Revenue department has any proof of service of notice or not. The contention of the assessee has been that the notice dated 28.06.2007 was dispatched on 29.06.2007 (Friday) by speed post and as such the question of its service by 30.06.2007 does not arise. The assessee has denied the receipt of said notice by way of affidavit filed before the first appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on record of AO, but at other place she has treated the alleged service as valid relying on the proposition of law laid down in the case of CIT vs. Yamu Industries Ld., 167 Taxman 67, that where notice u/s. 143(2) sent by registered post to the correct address of the assessee had not been received back unserved within a period of 30 days of its issuance, there was a presumption under law that the said notice had been duly served on the assessee within the period of limitation. It is not clear from record in the instant case whether there was proper service of notice supported by proof of service or there was deemed service of notice as observed in the above decision or there was no service at all. The ld. DR has only reiterated the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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