2011 (3) TMI 588

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....   AJAY KUMAR MITTAL, J.   1. As per office report service is complete. No one appears on behalf of the respondent to oppose the prayer made in the appeal.   2. This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") against order dated 5.8.2005 passed by the Income Tax Appellate Tribunal, Delhi Ben....

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.... the person available at the office premises of the company in which the assessee was a Managing Director?"   4. The facts as stated in the appeal necessary for adjudication for the present appeal may be noticed. The assessee declared an income of Rs.14,51,028/- in his return filed on 29.9.1998. The return was processed under Section 143(1)(a) of the Act on 31.5.1999. The case of the asses....

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....unal vide order dated 5.8.2005.   Hence this appeal.   5. We have heard the learned counsel for the revenue and have perused the records.   6. Learned counsel for the Revenue submits that Shri Sanjay Chaudhary was duly authorised representative of the assessee and had been appearing on his behalf in the proceeding relating to the earlier years as well. She drew the attentio....

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....e was served within time and was valid one. The CIT(A) may kindly decide the issue."   7. Learned counsel for the Revenue further submits that in view of Section 292-B of the Act such technical defect, if any, could not be fatal to the proceedings.   8. We have given our thoughtful consideration to the submissions of learned counsel for the revenue and find weight therein. 9. In....