TMI Blog2022 (3) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... d Government Pleader submitted that the original demand notice was also attached along with the assessment order, there is nothing on record to show that petitioner was served with the original or certified copy of the demand notice. In the absence of proof of service of demand notice coupled with the fact that the petitioner had filed the appeal within time with the certified copy of the assessment order, it is held that neither the original of the demand notice nor the certified copy of the demand notice was served on the petitioner. In the absence of any proof of service of demand notice on the petitioner, he is entitled to be issued with the certified copy of the demand notice as applied for, in Ext.P5. Failure on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding before the Tribunal. 3. In the meantime, proceedings for assessment under Section 25(1) of the Act were initiated on the basis of the penalty imposed and orders were issued thereon. The assessment order along with the demand notice is purported to have been issued to the petitioner, which returned unserved. On coming to know about the said assessment order, petitoner applied for a certified copy and on the basis of the said certified copy, he preferred an appeal. 4. The learned counsel for the petitioner contends that the original assessment order as well as the original demand notice were never served on the petitioner, since he was not in the country during that period of time. Later, a certified copy of the assessment order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader submitted that the original demand notice was also attached along with the assessment order, there is nothing on record to show that petitioner was served with the original or certified copy of the demand notice. In fact, it is seen from Ext.P5 that petitioner had applied for certified copy of the demand notice on 30.03.2021, which was received by the assessing officer on 07.04.2021 and no reply has yet been issued to the said application. 7. On an appreciation of the aforesaid circumstances and in the absence of proof of service of demand notice coupled with the fact that the petitioner had filed the appeal within time with the certified copy of the assessment order, I am inclined to hold that neither the original of the demand not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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