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2019 (7) TMI 300 - HC - Income TaxDismissal of appeal on account of non-service of notice to assessee - treatment to payment made by the assessee in respect of obtaining information on distribution of net work - revenue or capital expenditure - HELD THAT:- 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 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 order dated 03.01.2013, we grant liberty to the appellant/Revenue to restore this appeal by filing a restoration petition after obtaining correct address of the respondent and if such petition is filed, the Registry is directed to number the restoration petition without insisting upon the condone delay petition.
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