Section 143 of Income Tax Act, 1961— In the instant case, assessee challenges the validity of the assessment order on the ground that notice u/s 143(2) has never been served upon the assessee company in time, which objection was also raised during assessment proceedings.

Held that— the first notice was issued on wrong address of the assessee and then AO rectified the mistake and to overcome the limitation to get the notice served before the 09.02.2014 rushed to serve the notice dated 29.09.2014 by way of affixation. Issuance of notice on the wrong address never confers any right on the Assessing Officer to get the notice served u/s 143(2) by way of affixation. Because notice by way of affixation is only to be served on the assessee when his correct address is not available or he has refused to accept the service of notice as its not an empty formality.

When the revenue knew correct address of the assessee since 2008, there is no question of issuing the notice dated 04.09.2014 at the wrong address and suddenly resorted to served the notice by way of affixation at the correct address. It appears that the entire exercise has been completed in haste to meet with the statutory requirement of limitation to serve the notice up till 03.09.2014, which cannot be treated as a valid service by any stretch of imagination even.

In view of what has been discussed above we are of the considered view that question framed is answered in affirmative and consequently assessment framed in this case u/s 143(3) is void ab initio for want of issuance of statutory notice u/s 143(2) consequently, assessment is hereby quashed without going into merit of this case.[M/S. TOURISM INDIA MANAGEMENT ENTERPRISES (P) LTD. VERSUS DCIT CIRCLE-25 (1) NEW DELHI] [2019] 20 ITCD Online (5) [ITAT DELHI]