2015 (7) TMI 369

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.... ORDER P. C. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order of the Income Tax Appellate Tribunal (the Tribunal) dated 9 November 2012. The assessment year involved is 2008-09. 2. The impugned order of the Tribunal has followed its decision in the respondent-assessee's own case for the assessment year 2007-08. When the matter appeared....

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....office objections on 29 November 2012. The affidavit further states that the Assessing Officer concerned was not aware of the same. Only on the direction of this Court on 10 June 2015 became aware of its dismissal. The affidavit further states that, on perusal of the record there is nothing to indicate that his office was informed about the appeal being dismissed for nonremoval of office objection....

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.... of the appeal at the very latest by 17 May 2013 when the appeal was filed. Incidentally, the affidavit does not offer any explanation with regard to the Assessment Year 2006-07. This nonfiling of appeals and letting it get dismissed in one assessment year or in case of another assessee and seeking to pursue it in another year or in case of another assessee, leaves a lurking suspicion on why law i....