SICPA INDIA LTD Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-2015-4-104
HIGH COURT OF CALCUTTA
Decided on April 01,2015

Sicpa India Ltd Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

- (1.) THE appeal was admitted on 27th February, 2007. There is, however, nothing to show that the notice of appeal was ever served. Naturally, no one appeared on behalf of the respondent.
(2.) ON 6th June, 2014, the matter was in the list. The learned advocate appearing for the appellant was unable to tell us whether notice of appeal has been served. In the circumstances, the registry was directed to furnish a report as to whether the notice of appeal was served. The registry by its report dated 24th June, 2014 informed this Court that no notice had been taken out by the appellant from the section for service upon the respondent. There was as such a clear violation of Chapter XXXI Rule 8 of the Original Side Rules of this Court which provides as follows: "8.Notice of Appeal. Within one week from the date of admission of an appeal, or within such extended time as may be allowed by the Registrar, the appellant shall take out and deliver to the Sheriff a Notice of Appeal for service on the respondent; in default, the appeal may be set down before the Appellate Court for disposal: Provided also that in cases where the appellant's advocate acting on the Original Side has received a letter from the defendant's advocate acting on the Original Side expressing readiness to accept service, the appellant's advocate acting on the Original Side or some person employed by him may serve the notice of appeal upon the respondent's advocate acting on the Original Side. "
(3.) SINCE notice of appeal was not served, the appeal became liable for disposal. On 29th January, 2015, the matter was again in the list. Rather than disposing of the appeal we were inclined to give another opportunity and as a matter of fact, granted an opportunity to the appellant to serve and to file affidavit of service. In spite thereof, the appellant did not wake up.;


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