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2015 (11) TMI 1051 - AT - Income TaxNon serving of notice of demand - Held that:- the assessee has applied for certified copy of the demand notice for the relevant assessment year 2000-01 and the same has been issued by the Department. The appeals of the assessee were dismissed by the Commissioner of Income-tax (Appeals) on the technical ground that the demand notice, in original, was not filed by the assessee along with the appeal papers. We find that the assessee has explained that it was never served with the notice of demand and therefore, could not file the same along with the memorandum of appeal on Form 35 before the Commissioner of Income-tax (Appeals). In the peculiar facts and circumstances of the case we are of the view that it shall be in the interest of justice to restore the issue to the file of the Commissioner of Income-tax (Appeals) to decide the same de novo on merits after allowing reasonable opportunity of hearing to both the parties and the assessee is directed to file the certified copy of the demand notice - Decided in favour of assessee for statistical purposes.
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