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TMI Blog2017 (11) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... serve the assessee with jurisdictional notice under section 143(2) of the I.T. Act. It stands proved on record that no notice under section 143(3) have been served upon the assessee within the time prescribed under the law or thereafter. Therefore, the entire assessment order got vitiated due to non-service of the notice under section 143(2) of the I.T. Act. The A.O. therefore, did not get valid jurisdiction to proceed to make scrutiny assessment against the assessee. The assessment order is null and void abinitio - Decided in favour of assessee. - ITA.No.3162 And 3163/Del./2017 - - - Dated:- 8-11-2017 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For The Assessee : Shri Saurav Rohatgi, C.A. For The Revenue : Shri Kaushlendra Tiwari, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 47,61,874. 3.1. The assessee challenged the additions before the Ld. CIT(A) as well as challenged the validity of the assessment order for non-service of notice issued under section 143(2) of the I.T. Act. The assessee submitted before Ld. CIT(A) that return was filed on 21st February, 2012. Notice under section 143(2) required to be served up to 30th September, 2012. On inspection of the record, it came to the notice of assessee that the notice under section 143(2) of the I.T. Act sent on 6th August, 2012 through speed post was received back as unserved on 16th August, 2012. The assessee therefore, contended that no notice under section 143(2) have been served upon the assessee. Therefore, the assessment order is without jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessee upto 30th September, 2012. According to assessee the said notice is received unserved. The Ld. D.R. filed copy of the notice dated 06th August, 2012 issued under section 143(2) of the I.T. Act. The Ld. D.R. also produced the assessment record which revealed that the said notice has been returned unserved to the A.O. with the remarks Left to sendor . The Ld. CIT(A) also noted in the appellate order that notice has been received back with the comments No such person . The report is dated 11th August, 2012 and according to assessee the same has been received unserved by the department on 16th August, 2012. According to proviso to Section 143(2) of the I.T. Act as applicable to assessment year under appeal the same provides pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the assessee within the time prescribed under the law or thereafter. Therefore, the entire assessment order got vitiated due to non-service of the notice under section 143(2) of the I.T. Act. The A.O. therefore, did not get valid jurisdiction to proceed to make scrutiny assessment against the assessee. The assessment order is null and void abinitio. I, therefore, set aside the orders of the authorities below and quash the assessment order under section 143(3) of the I.T. Act. Resultantly, all additions made in the assessment order stands deleted. 5. In the result, ITA.No.3162/Del./2017 of the assessee is allowed. ITA.No.3163/Del./2017 A.Y. 2011-2012 : 6. The A.O. also levied the penalty under section 271(1)(c) of the I.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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