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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 ..... mpur, Delhi . Thus, it is an undisputed fact that notice u/s 143(2) of the Act was issued at the wrong address and, therefore, it can be safely concluded that the same could not have been served upon the assessee at all. 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. In the case before us, the address which has been mentioned in the notice u/s 143(2) is none of the addresses as provided in Rule 27(2) and, therefore, it can be safely concluded that service was not proper in terms of Rule 127 of the I.T. Rules. - Decided in favour of assessee. - ITA No. 1184/DEL/2017, ITA No. 56/DEL/2017 And CO No. 07/DEL/2019 - - - Dated:- 18-6-2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority and challenged the addition on merits. The assessee has also raised objections to the assessment proceedings by raising a ground that the statutory notice u/s 143(2) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] was not served on the assessee. 4. The ld. CIT(A) allowed partial relief to the assessee on merits. 5. Now aggrieved with the order of the ld. CIT(A), both the assessee and the revenue are in appeal and the assessee has also filed cross objections. 6. At the very outset, the ld. counsel for the assessee submitted that assessment framed u/s 144 r.w.s 143(3) of the Act was null and void ab initio because no notice u/s 143(2) of the Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relied on a catena of decisions in which the Hon'ble High Courts as well as the co-ordinate benches of ITAT have held that the assessment proceedings completed without service of notice u/s 143(2) of the Act could not be considered as valid assessment proceedings. 9. Per contra, the ld. Sr. DR filed written submissions which have been placed on record. Placing reliance on the orders of the authorities below, the ld. DR vehemently argued that assessment was valid and since the assessee had cooperated in the assessment proceedings, service of notice no longer remain a valid objection. 10. We have heard the rival submissions and have given thoughtful consideration to the orders of the authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return furnished by the assessee, and ( iv) In the case of addressee being a company address of registered office as available on the website of the corporate affairs. 13. Undisputedly, in the case before us, the address which has been mentioned in the notice u/s 143(2) of the Act is none of the addresses as provided in Rule 27(2) and, therefore, it can be safely concluded that service was not proper in terms of Rule 127 of the I.T. Rules. 14. Since in the instant case the notice u/s 143(2) was not served, the consequent assessment made on the basis of such invalid notices cannot be treated as valid assessment and, therefore, assessment order deserves to be treated as null and void a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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