TMI Blog2014 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... l, did not go into the merits of the matter and treated the departmental appeal as unadmitted and consigned it to record leaving it open to get the matter revived after giving satisfactory explanation for its failure to get the earlier notice serviced - The Tribunal ought not to have consigned the matter to record and should have taken appropriate steps by exercising powers under section 255(6) read with section 131 of the Act - Substantive assessment of the same income has been made at the hands of the AOP consisting of nine persons which has become final, therefore, protective assessment of the same income made at the hands of the respondent assessee cannot stand - Decided against revenue. - Income Tax Appeal No. - 207 of 1999 - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that plots of land belonging to respondent assessee was sold on heavy premium which was not disclosed in its books of account. The Assistant Commissioner of Income Tax, Circle I, Kanpur vide order dated 30th January, 1991 assessed an income of Rs. 3,31,923/- being amount of premium received on sale of plots on protective basis at the hands of the respondent assessee. Simultaneously, substantive assessment of the same amount was also made in the case of AOP consisting of nine persons in the name of M/s Farmers Association. The respondent assessee carried the matter in appeal. The Commissioner of Income Tax (Appeals), Kanpur, vie order dated 27.5.1991 granted relief and deleted the addition of Rs. 3,31,923/- on the ground that the aforesaid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er notice serviced. Sri S.Chopra, learned senior standing counsel appearing for the Revenue submitted that even though the Departmental was not able to give sufficient proof to serve the assessee it was incumbent upon the Tribunal to take recourse to powers vested in it under the rules to get the service effected on the respondent assessee and the department cannot be penalised for such non service on the assessee. The submission has some force. The Tribunal ought not to have consigned the matter to record and should have taken appropriate steps by exercising powers under section 255(6) read with section 131 of the Act. Thus, the order of the Tribunal was not correct. However, the matter does not rest here. As the finding has come in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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