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2015 (11) TMI 1051 - ITAT AGRA

2015 (11) TMI 1051 - ITAT AGRA - [2015] 42 ITR (Trib) 452 (ITAT [Agra]) - Non 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 a .....

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rties and the assessee is directed to file the certified copy of the demand notice - Decided in favour of assessee for statistical purposes. - I. T. A. Nos. 287 and 288 /Agra/ 2015 (assessment year 2000-01). - Dated:- 24-7-2015 - G. C. GUPTA (Vice-President) and INTURI RAMA RAO (Accountant Member) P. K. Sehgal for the appellant. Smt. Belu Sinha for the respondent. ORDER The order of the Bench was delivered by 1. G. C. Gupta (Vice-President).-These two appeals by the assessee for the assessment y .....

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or certified copy of the demand notice and has recently received the same from the Department. It was submitted that in the interest of justice the assessee may be given one more opportunity to plead its case before the learned Commissioner of Income-tax (Appeals) on merits. The learned Departmental representative relied on the orders of the Assessing Officer and the Commissioner of Income-tax (Appeals). 3. We have considered the rival submissions and perused the orders of the Assessing Officer .....

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