2017 (11) TMI 636

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..... al on record. The Ld. D.R. also produced the assessment record and filed copies of the notice under section 143(2) of the I.T. Act, notice under section 142(1) and copies of order sheet of the A.O. The record is also perused. 3. Briefly the facts of the case are that the assessee filed return of income on 21st February, 2012 declaring income at Rs. 1,72,820. The A.O. issued notices under section 143(2) and 142(1) to the assessee and thereafter, issued several notices under section 142(1) of the I.T. Act at the address of the assessee but none have been attended by the assessee. The A.O. also issued show cause notice for levy of penalty under section 271(1)(b) of the I.T. Act which is also not responded by the assessee. The A.O. ultimately .....

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..... cord noted that the notice dated 6th August, 2012 has been received back with the comments "no such person". Similarly, other notice issued under section 142(1) but none have been responded. Therefore, it appears that assessee deliberately avoided to receive the notices and accordingly, this ground was dismissed. The assessee also challenged the additions on merit. However, the appeal of assessee has been partly allowed by reducing the addition on account of cash deposit in the bank account. On the cash deposit in the bank account and other additions, penalty was levied separately which was also reduced by the Ld. CIT(A) because of the addition on merit have been reduced by the Ld. CIT(A). penalty appeal was partly allowed. 4. The first is .....

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..... d, no other notice under section 143(2) have been issued to the assessee. The order sheet also revealed that the A.O. thereafter did not issue any notice under section 143(2) to the assessee for the purpose of service and to assume jurisdiction to frame scrutiny assessment under section 143(3) of the I.T. Act. Though the A.O. issued several notices under section 142(1) of the I.T. Act, but none have been served upon the assessee as per order sheet. These facts therefore, clearly reveal that when the only notice under section 143(2) dated 06th August, 2012 have been returned to the A.O. unserved in August, 2012 itself, the A.O. could have made some efforts to serve the notice to the assessee upto 30th September, 2012 through other mode of se .....

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