Allowing the appeal of the assessee the Tribunal held that, the notices were never issued to the correct address. The Department itself had acknowledged its mistake by substituting service of notice by way of affixation by mentioning the correct address but this could not be taken into account as there was no effort whatsoever on the part of the Department to get the service effected through ordinary course. Notice by way of affixation was only to be served when the correct address was not available or the assessee had refused to accept the service of notice. Consequently, the assessment framed under S. 143(3) is void ab initio. (AY. 2013-14)
Tourism India Management Enterprises (P.) Ltd. v. Dy. CIT (2020) 77 ITR 311/185 DTR 361 / 203 TTJ 509 (Delhi)(Trib.)
S. 143(2) : Assessment–Notice-Notice issued to wrong address- Department acknowledging mistake and serving notice by affixture at correct address-Service by affixture not permissible and could not be taken into account-Notice invalid and assessment is void ab initio. [S.143(3), 282, 292BB]