revenue and page No. 28 is the copy of the track
consignment showing booking of letter on 20.03.2017 and it is delivered
to the Assessee
sent and served upon the Appellant, as it clearly
appears from track consignment (consignment no. ED947
674217IN) downloaded on 10-06-2022, however the Appellant
2017, the assessee has produced the online postal track
consignment which reproduced as under:
It is found from the above that the assessment order ... DCIT
dispatched only on 02/01/2017 as per the postal track
consignment produced at Page No. 34 of the Paper Book. Thus,
keeping
counsel of the assessee has submitted that track consignment report as
per the Postal Department and according to the said track consignment,
the deliver
instead of
ED481673181IN, falling short of one numerical. Further, from the track
consignment and screenshot of the speed post web portal, the
assessee demonstrated before
order passed by the Ld. A.O. Copy of post office track
consignment attached for your kind reference. Accordingly, the
principles of natural justice were
addressee on 02.04.2018 at 19:47:00 hours as
per the track consignment report. Hence, the appellant's argument
Page | 4
regarding non service
which the Ld. AR
submitted that the track consignment report from the Indian Portal Website.
6. The Ld. DR submitted that as mentioned ... perused the material available on record.
After going through the track report of the consignment number of the speed
post, it is found that
Registry
has placed on record the track consignment report downloaded
from the site of Indian Post which showed that the notice was
returned unclaimed
hearing by RPAD. None has appeared for the
assessee while track consignment report is on his record. No more opportunity
is justifiable. Arguments on merits