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TMI Blog2017 (9) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Return i.e on or before 31st October 2008. The earlier 6 notices were issued (not validly served) to the assessee by ITO ward 1, Gurgaon which were returned undelivered and lying in the Assessment records with wrong addresses or incomplete address mentioned as : i) U-51/ 384, DLF III, Qutab Enclave, Gurgaon which being an Address not in existence at all, and ii) DLF -III, Qutab Enclave Gurgaon which being an Incomplete address having no property number or reference. ( As DLF III has thousands of houses in its vicinity) which were found on inspection by the counsel and confirmed later by the CIT Appeal from the Assessment records. - The addresses as above on which the said notices were alleged to be served through affixture could not be possible there being no such addresses in Gurgaon. 2. Ld. CIT (Appeals) has erred in facts & law by accepting the vague explanation in the remand report of the Ld. ACIT dated 28.02.2011 which, was given after several reminder to the Ld. ACIT and as reproduced in Para 4 of Ld CIT (Appeal)'s order and where in the Ld. ACIT kept silence on the Appellant's challenge of the Addresses to which any Valid Notice was serv ed or on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned income. 2.3 On further appeal to the Ld. CIT-(A), the assessee challenged timely service of valid notice under section 143(2) of the Act. The assessee submitted that: (i) he has been staying at U-79/10, DLF Phase III, Qutab Enclave, Gurgaon, (i.e. different address) for last many years and in the return of income for the year under consideration e-filed on 25/10/2007, the assessee mentioned the same address. (ii) the notice under section 143(2) of the Act for selection of the case under scrutiny was served on 30/11/2009 at the above address, whereas as per law, it was required to be served validly before 31/10/2008 i.e. within 12 months from the end of the month in which return was filed. 2.4 On the basis of the remand report submitted by the Assessing Officer, the learned CIT-(A) concluded that the notice under section 143(2) of the Act was served on the assessee both through the speed post as well as affixture at the address: U-51/384, DLF-III, Qutab Enclave, Gurgaon. He further submitted that notice was also served at the following business premises of the assessee: "Industrial Product Manufacturing Company DLF -III, Qutab Enclave, Gurgaon." 2.5 The learned CIT-(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd is placed on the file. Though the Ld. CIT-(A) claimed that notice under section 143(2) of the Act was also served at the business premises located at Industrial Product Manufacturing Company, DLF -III, Qutab Enclave, Gurgaon, the Ld. counsel has raised doubt in service of notice at this address, as according to him no plot number has been mentioned in the address. 7. For adjudicating the issue in dispute, the provision of the Act regarding service of notice, in existence during relevant period, is reproduced as under: "Service of notice generally. 282. (1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). (2) Any such notice or requisition may be addressed- (a ) in the case of a firm or a Hindu undivided family, to any member of the firm or to the manager or any adult member of the family ; (b ) in the case of a local authority or company, to the principal officer thereof ; (c ) in the case of any other association or body of individuals, to the principal officer or any member thereof ; (d ) in the case of any other pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was served is not in existence. Whereas on the other hand, the Ld. CIT(DR) claimed that the notice was served on the address provided in PAN data base and this being one of the known address of the assessee, it was validly served on the assessee. 12. In this regard, we would like to refer the Rule 127 of the Income-tax Rules, which reads as under: "[Service of notice, summons, requisition, order and other communication. 127 .(1) For the purposes of sub-section (1) of section 282, the addresses (including the address for electronic mail or electronic mail message) to which a notice or summons or requisition or order or any other communication under the Act (hereafter in this rule referred to as "communication") may be delivered or transmitted shall be as per subrule (2). (2) The addresses referred to in sub-rule (1) shall be- (a) for communications delivered or transmitted in the manner provided in clause (a) or clause (b) of sub-section (1) of section 282- (i) the address available in the PAN database of the addressee; or (ii) the address available in the income-tax return to which the communication relates; or (iii) the address available in the last income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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