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TMI Blog2019 (9) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... cross objection pertain to same assessee and were heard together involving common issues, these are being disposed off by this common order for the sake of convenience and brevity. 2. Briefly stated, the facts of the case are that the assessee filed his return of income disclosing total income at Rs. 1,53,300/- and agricultural income of Rs. 2,60,000/-. The return was selected for scrutiny under CASS guidelines and during the course of assessment proceedings, the assessee was asked to explain the funds deposited in the four bank accounts operated by the assessee but since no explanation was forthcoming, the Assessing Officer treated the peak credits in the bank accounts as unexplained and made addition of Rs. 1,42,45,849/-. Assessment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also drew our attention to the impugned assessment order wherein correct address has been mentioned. It was submitted that notice was issued at the wrong address and, therefore, could not be served upon the assessee and, hence the assessment proceedings, without service of statutory notices were void ab initio. It was submitted that the assessment framed was liable to be quashed. 8. The ld. counsel for the assessee placed reliance on the judgment of the Hon'ble Delhi Court in the case of CIT Vs. Eqbal Singh Sindhana [2008] 304 ITR 177 [DEL] wherein the Hon'ble Delhi High Court had held that where no notice u/s 143(2) has been served upon the assessee within the prescribed period, assessment made by the Assessing Officer was inva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely concluded that the same could not have been served upon the assessee at all. 11. The Hon'ble Delhi High Court has on numeric occasions held that notice issued at a wrong address cannot be said to be a valid service of notice. 12. Rule 127 of the IT Rules prescribes the mode of service of notice, summons, requisitions and other communications. As per Rule 127(2), the address on which the communications are to be delivered or transmitted would be: (i) The address on which the communications are to be delivered or transmitted; (ii) The address available in the PAN Data base of the assessee; (iii) Address available in the last Income tax return furnished by the assessee, and (iv) In the case of addressee being a company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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