Rc/32/2002 Of Commissioner Of Income Tax v. Sakhthi Vikram Deo

HONOURABLE SRI JUSTICEGODA RAGHURAMANDHONOURABLE SRI JUSTICEN.RAVI SHANKAR RCMP No. 2 of 2012 andREFERRED CASE No. 32 of 2002 Between: Commissioner of Income Tax,Visakhapatnam. AndShakti Vikram Deo. ….Petitioner …Respondent. Oral order:(Per Hon’ble Sri Justice Goda Raghuram) This is an application seeking extension of time. This court in abatch of Referred Cases on 18-3-2010 permitted the counsel for the petitioner/Commissioner of Income Tax, Visakhapatnam to take outpersonal notice on the several respondents/assessees and file proof ofservice within eight weeks. The present case R.C.No. 32 of 2002 isone among them. This court directed the matter to be listed on 8-6-2010 for compliance and ordered that on failure of filing of proof ofservice within the ordained time, the Referred Case shall standdismissed. The Commissioner of Income Tax admittedly could notserve notices on the assessees as directed by the order of this Courtdated 18-3-2010 and the reason for such failure is stated in theaccompanying affidavit as non-furnishing of compliance report of theField Officer with regard to service of notices. It is fairly stated by thelearned Standing Counsel that R.C.No. 21 of 1991, on an identicalissue, this Court answered the Reference against the Revenue and infavour of the assessee. In the above circumstances, we do not consider it a fit case togrant extension of time, particularly as no justifiable reason isvouchsafed in the accompanying affidavit. This application as also R.C.No. 32 of 2002 stand dismissed. ______________________ GODA RAGHURAM, J 18[th] June, 2012 ________________________N. RAVI SHANKAR, J GRR