2019 (7) TMI 300

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..... - When the case was heard by the Division Bench on 03.01.2013, an order was passed giving four weeks time to the appellant/revenue to comply with the defects stated by the Registry, i.e., the non-service of notice on the respondent, failing which, the tax case appeal stands dismissed automatically without further reference to this Court. Till date, the respondent has not been served. In the lig .....

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..... the Revenue under Section 260A of the Income Tax Act, 1961, ('the Act' for brevity) is directed against the order passed by the Income Tax Appellate Tribunal C Bench, Chennai in I.T.A No.957/Mds/2005, dated 31.08.2007 for the assessment year 1998-99. 2. The above Tax Case Appeal has been admitted on 08.07.2008 on the following substantial question of law:- .....

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..... rence to this Court. 5. Therefore, Registry could not have listed the case thereafter as order is self working order. Even thereafter, the case has come up on two earlier occasions. Till date, the respondent has not been served. In the light of the order dated 03.01.2013, we have no option except to dismiss the appeal for non-service of notice to the respondent. In the light of the .....

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