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    <title>No delay when order was not served but assessee obtained certified copy of order and then filed appeal in time</title>
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    <description>When no copy of the order was served on the assessee and the assessee applied for and obtained a certified copy before filing the appeal, the appeal filed after receipt of that certified copy is treated as filed within time and any application for condonation of delay is redundant if non-service is uncontroverted.</description>
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      <description>When no copy of the order was served on the assessee and the assessee applied for and obtained a certified copy before filing the appeal, the appeal filed after receipt of that certified copy is treated as filed within time and any application for condonation of delay is redundant if non-service is uncontroverted.</description>
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