Serve a copy of appeal on assessee - High Court tells Revenue

By Vijay Kumar

IN the above case, assessee had a grievance that before appeals are filed before the Court by the Revenue, in view of the directions of the Court, service is required to be effected on the assessee prior to filing. However, it has been stated on behalf of the assessee that the Revenue serves only a narrative prepared by the Commissioner and not the memo of appeal, as a result of which it becomes difficult for the assessee to track the appeals which are being filed.

This is disputed by the counsel for the Revenue.

The High Court observed, "We only need to clarify that the Revenue, when it causes service to be effected on the assessee, must ensure that a complete set of the paper book is served on the assessee and not just the narrative so as to enable the assessee to pursue and keep track of the appeal when it is filed."