- (1.) The Income Tax Department has preferred this appeal under section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ' the Act') against the order dated 06.02.2009 of the Income Tax Appellate Tribunal.
(2.) The appeal was admitted on 29.11.2012 and notice was directed to be issued to the respondent. Office report reveals that the notice sent to the respondent by registered post has not been returned unserved and the acknowledgement due has not been received yet. In view of the above office report, service upon the respondent is deemed to be sufficient but no one has put his appearance.
(3.) We have heard Shri Manish Goel, learned counsel for the Income Tax Department.;