Itta/561/2011 Of Commissioner Of Income Tax v. Ch.ranga Rao And Others

THE HONOURABLE SRI JUSTICE GODA RAGHURAMANDTHE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAOITTA No. 561 of 2011Dated: 19-12-2012 Between:Commissioner of Income Tax,Visakhapatnam And Ch. Ranga Rao and others. …Appellant …Respondents. THE HONOURABLE SRI JUSTICE GODA RAGHURAMANDTHE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO ITTA No. 561 of 2012 Judgment:(Per Hon’ble Sri Justice Goda Raghuram) Heard Sri S.R.Ashok, learned Senior counsel for the appellant. This is an appeal preferred by the Revenue against the order ofthe Income Tax Appellate Tribunal, Visakhapatnam Bench dated 31-8-2011 pertaining to the Assessment Year 1993-94. The delay inrepresentation of the appeal was condoned on 22-7-2003 and noticeon the appeal was ordered on 4-9-2003 and thereafter from time totime the matter was adjourned to enable the appellant-Revenue toserve notice of this appeal on the respondents. However despiteseveral opportunities notice on the respondents-assessees of thisappeal could not be served. In the facts and circumstances, we are inclined to dismiss theappeal. No costs. _________________________ GODA RAGHURAM, J 28[th] August, 2012 GRR _______________________________ M.S.RAMACHANDRA RAO, J