Learned authorized representative for the petitioner is present. Ld. Standing Counsel for the Income tax Department is also present. Perusal of the order dated 18.12.2017 & 16.1.2018 passed by this Tribunal shows that the Income tax Department was required to file their observations, if any, within the time period. However, nothing is available on record. In relation to the same, it is represented by the Ld. Standing Counsel, namely, Ms. Lakshmi Gurung, appearing for Income tax Department that since a copy has been furnished only recently, she is not able to coordinate with her Department and obtain the instructions and place the same before this Tribunal.
Since the matter is pending for long, a final opportunity is given to the Department to file their observations within a period of 2 weeks.
Post the matter on 22.2.2018.