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TMI Blog2018 (12) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. P.C: This Appeal filed by the Revenue, challenging the Judgment of the Income Tax Appellate Tribunal (for short "Tribunal"). Following questions are presented for our consideration: "Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessment u/s. 143(3) of the Act is invalid by holding that the Revenue has failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessment. Before the Tribunal, this issue was also contested by the Assessee. The Tribunal held that there was no proof of service of notice on the Assessee, by making following observations: "We find that the first entry in the assessment proceedings is dated 08.08.2008 and prior to that date there is nothing on the assessment records to show that any notice u/s. 143(2) was issued by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the person who received the notice. In the case in hand, there is nothing on record to show that to whom the notice was served and whether the recipient of the notice was authorized person of the assessee or at least belonging to the assessee. The affidavits filed by the revenue of one Mr. Anil K. Gupta is neither the then Assessing Officer who issued the notice nor having personal knowledge abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered u/s. 292 BB, it is pertinent to note that this provision has been inserted in the statute by the Finance Act, 2008 w.e.f. 01.04.2008 and, therefore, the provisions of section 292 BB are not applicable for the A.Y. under consideration." 3. It can be thus be seen that, the Tribunal has recorded that the notice was not dispatched through the postal authorities. It was claimed to have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id affidavit was not based on any personal knowledge of the deponent. It can thus be seen that on the basis of material on record, the Tribunal came to the conclusion that the Department failed to establish that the notice was duly served. Consequently, the stand of the Assessee that no such notice was served upon us, was accepted. No question of law, therefore arises. 4. Accordingly, Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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