SICPA INDIA LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE appeal was admitted on 27th February, 2007. There is, however, nothing to show that the notice of appeal was ever served. Naturally, no one appeared on behalf of the respondent.

(2.) ON 6th June, 2014, the matter was in the list. The learned advocate appearing for the appellant was unable to tell us whether notice of appeal has been served. In the circumstances, the registry was directed to furnish a report as to whether the notice of appeal was served. The registry by its report dated 24th June, 2014 informed this Court that no notice had been taken out by the appellant from the section for service upon the respondent. There was as such a clear violation of Chapter XXXI Rule 8 of the Original Side Rules of this Court which provides as follows:

(3.) SINCE notice of appeal was not served, the appeal became liable for disposal.