TMI Blog2015 (11) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the order of the Commissioner of Income-tax (Appeals). These are being disposed of with this consolidated order. 2. Learned counsel for the assessee, at the outset, submitted that the assessee was never served with the notice of demand, in original, by the Assessing Officer and therefore, the demand notice could not be filed along with memorandum of appeal on Form 35 before the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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