9911796707
TMI Blog2015 (4) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... served. Naturally, no one appeared on behalf of the respondent. On 6th June, 2014, the matter was in the list. The learned advocate appearing for the appellant was unable to tell us whether notice of appeal has been served. In the circumstances, the registry was directed to furnish a report as to whether the notice of appeal was served. The registry by its report dated 24th June, 2014 informed this Court that no notice had been taken out by the appellant from the section for service upon the respondent. There was as such a clear violation of Chapter XXXI Rule 8 of the Original Side Rules of this Court which provides as follows: 8.Notice of Appeal. Within one week from the date of admission of an appeal, or within such extended time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yet another affidavit of service affirmed on 31st January, 2015 which also does not go to show that the notice of appeal as required by the Rules was ever served. The appellant did not also take steps to serve notice of appeal in spite of repeated opportunities granted by the Court. It is an appeal under section 260A of the Income Tax Act, 1961. Subsection (7) of Section 260A reads as follows:- (7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. The relevant provisions as regards service of notice of appeal are to be found in Order 41 Rule 14. Sub-section 1 of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certifying to the Court returns made by the serving officers, to apply for the issue of a fresh summons, the Court shall make an order that the suit be dismissed as against such defendant, unless the plaintiff has within the said period satisfied the Court that - (a) he has failed using his best endeavours to discover the residence of the defendant, who has not been served, or (b) such defendant is avoiding service of process, or (c) there is any other sufficient cause for extending the time, in which case the Court may extend the time for making such application for such period as it thinks fit.] (2) In such case the plaintiff may (subject to the law of limitation) bring a fresh suit. It would appear that both under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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