Principal Commissioner Of Income-Tax-02, v. M/S Centre For Vocational & Entrepreneurship Studies

$~ 10 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA No. 273/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-02, ..... Appellant Through:

Mr. Sanjay Kumaar with Mr. Rahul Chaudhary, Advocates.

versus CENTRE FOR VOCATIONAL & ENTREPRENEURSHIP STUDIES ..... Respondent Through:

None.

CORAM:

JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 31.07.2017

1. No process fee was filed pursuant to the order dated 10th April, 2017. Today, learned counsel for the Revenue states that the address given in the appeal is the correct address, notwithstanding that the notices issued at the said address have been returned unserved earlier with the remarks "door found locked". His instructions are that the Revenue will be able to serve the Respondent dasti if one more opportunity is given.

2. Given the long history of this case, when it has already taken more than one year to serve the Respondent, it would be appropriate if the appeal is dismissed with liberty to Revenue to revive the appeal after the Revenue is sure about the correct present address of the Respondent. Ordered

accordingly.

S.MURALIDHAR, J.

PRATHIBA M. SINGH, J.

JULY 31, 2017 srb