https://www.taxtmi.com/caselaws?id=221411 The Tribunal upheld the Commissioner (Appeals)'s decision to reject the appeal due to a significant delay of over two years in filing the appeal before the Tribunal. The appellant's claim of improper service of the order-in-original was dismissed as they had not updated their address for communication despite receiving the personal hearing notice. The Tribunal cited a Supreme Court judgment to support the decision that such a delay could not be condoned, affirming the rejection of the appeal and emphasizing the importance of timely filing and proper communication with authorities in legal proceedings. en-us Fri, 16 Mar 2012 00:00:00 +0530 Sat, 09 Mar 2013 11:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221411 The Tribunal upheld the Commissioner (Appeals)'s decision to reject the appeal due to a significant delay of over two years in filing the appeal before the Tribunal. The appellant's claim of improper service of the order-in-original was dismissed as they had not updated their address for communication despite receiving the personal hearing notice. The Tribunal cited a Supreme Court judgment to support the decision that such a delay could not be condoned, affirming the rejection of the appeal and emphasizing the importance of timely filing and proper communication with authorities in legal proceedings. Case-Laws Service Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221411