Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 2050 - KARNATAKA HIGH COURTCondonation of delay denied - Non-availability of the order of CIT(A) - HELD THAT:- We are of the opinion that without the proof of the service of the impugned order of CIT (A) being placed on record before the learned Tribunal or the learned Tribunal having any other material to draw an inference of the actual service of the impugned order on the assessee, the learned Tribunal ought not to have dismissed the said appeal on the ground of delay. The Tribunal was not justified in placing negative burden on the assessee to establish the ‘non-service’ of the order. It was for the Revenue to establish the service of the order on the assessee. We are therefore inclined to set aside the impugned order of the learned Tribunal and remit the case back to the learned Tribunal for deciding the appeal on merits in accordance with law.
|