Commissioner Of Income Tax, Vijayawada v. Sri Sri Ram Manoj Kumar

THE HON’BLE SRI JUSTICE GODA RAGHURAMAND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO ITTA No.114 of 2004 Commissioner of Income Tax, Vijayawada. v. Sri Sri Ram Manoj Kumar THE HON’BLE SRI JUSTICE GODA RAGHURAMAND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO ITTA MP No.53 of 2011andITTA No.114 of 2004 Order : (Per Sri GR, J) On 17-3-2010, this Court directed the petitionerwho is appellant to serve notice on the respondent-assessee by taking out personal notice; further directedto file proof of service within 8 weeks and posted thematter on 8.6.2010 for compliance. In the present application ITTAMP NO.53 of2011, filed in this year 2010 and numbered in the year2011, the petitioner seeks extension of time by a furtherperiod of two months to effect proof of service of noticeon the respondent. Even two years after thisapplication was presented service of notice on therespondent has not been filed. The appeal is directed against the order of theIncome Tax Appellate Tribunal, Visakhapatnam dated31-1-2003 in ITA No.157/V/2000 in rejecting the appealpreferred by the Revenue on the basis of the CentralBoard of Direct Taxes instruction NO.1979 dated 27-3-2000 revising the monetary relief limit for filing appealsbefore the Income Tax Appellate Tribunal. In the facts and circumstances of the case andhaving regard to the consistent failure of the Revenue ineffecting service on the respondent-assessee, wedismiss the ITTAMP No.53 of 2011. Consequently, thesubstantive appeal also stands dismissed. No costs. ____________________ GODA RAGHURAM, J _________________________ M.S. RAMACHANDRA RAO,J Date : 11-9-2012kk THE HON’BLE SRI JUSTICE GODA RAGHURAMAND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO ITTA No.114 of 2004 Dated 11/9/2012