Vide order dated 19.03.2018 this Court required the respondents to produce the record. The original record has been produced and perused by us. The original record shows that the Additional Commissioner of Income Tax, Gurgaon, communicated to the Chief Commissioner of Income Tax, Panchkula that an Inspector was deputed to serve the penalty order along with enclosures upon the petitioner who refused to receive the same. Along with this communication dated 26.02.2010, the report prepared by the Inspector D.R.S. Yadav recording refusal of the petitioner to accept the penalty order, was enclosed. The said communication dated 26.02.2010 was followed up by the communication dated 09.03.2010 sent to the Chief Commissioner of Income Tax, NWR, Chandigarh, which conveys the refusal of the petitioner to accept the penalty order. Consequently, the penalty order was served through affixation on 26.03.2010 by Inspector D.R.S. Yadav and Inspector J.R. Meena in the presence of two witnesses Mr. Rakesh Kumar s/o Mr. Radhe Shyam and Mr.Arun Kumar s/o Mr. Vijay Singh, whose signatures and complete particulars are recorded in the affixation proceedings. The original record shows that the service of the impugned order through affixation was also reported on 19.08.2010 in the communication issued by the Deputy Commissioner of Income Tax, Hq. (DIG), Chandigarh to the Under Secretary to the Government of India D&R Section, Central Board of Direct Taxes, Delhi. The reply filed by the respondent before the Tribunal with regard to the refusal of the petitioner to accept the penalty order and the subsequent service through affixation is therefore based on record.
