9911796707
TMI Blog2007 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... ed February 25, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench "E" vide which the appeal filed by the Revenue was dismissed for the assessment year 1999-2000. 2. The facts giving rise to the present appeal are that M/s. Regency Express Private Limited (hereinafter referred to as "the assessee") had filed its return on December 1, 1999, declaring a loss of Rs. 1,785 for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d filed letter dated February 7, 2001, seeking adjournment and accordingly the matter was adjourned. Thereafter, in the presence of the assessee/representative, assessment order dated March 27, 2002, was passed under section 143(3) of the Act. 6. The assessee being dissatisfied with the order of the Assessing Officer, filed an appeal before the Commissioner of Income-tax (Appeals) and for the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of notice under section 143(2) to employee of the assessee within limitation is valid service specially when the assessee raises no objection before Assessment Officer and participates in the proceedings?" 10. It has been contended by learned counsel for the Revenue that the notice in question was issued on December 29, 2000, that is within one year from the end of the month of the filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e either before the Assessing Officer, Commissioner of Income-tax (Appeals) or the Tribunal, that Gunanand is not their employee or he is a fictitious person. 13. Even assuming for argument's sake that no notice under section 143(2) of the Act has been received on behalf of the assessee on December 29, 2000, then there was no occasion for the assessee or his representative to appear before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice under section 143(2) of the Act has not been served upon the assessee and the assessment stands vitiated. 16. The substantial question of law is answered in the affirmative, in favour of the Revenue and against the assessee. 17. The present appeal filed by the Revenue is accordingly allowed and the order passed by the Commissioner of Income-tax (Appeals) cancelling the impugned asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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