COMMISSIONER OF INCOME TAX Vs. CONNECTION

JUDGEMENT

(1.) ALL these Tax Appeals preferred by the revenue are of the year 2007. Even after a period of 8 years, the revenue is not able to serve the concerned respondent - assessee. Notices of admission issued upon the concerned respondent -assessee in respective Tax Appeals, have been returned unserved since long.

(2.) THE Division Bench of this Court earlier vide order dated 27/11/2014 granted three weeks time to the revenue to take steps to serve the concerned unserved respondent - assessee, however, the revenue failed to take necessary steps.

(3.) DESPITE the above specific order, no steps are taken by the revenue to serve the concerned unserved respondent - assessee. Sufficient opportunities have been given to the revenue to take steps to serve the unserved respondent and despite the same, the revenue has failed to take steps to serve the concerned unserved respondent.