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    <title>Delay of 285 days in filing of Appeal Condoned in case where no hard copy of the order was served to the Assessee</title>
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    <description>Absence of physical service of an order, despite its upload on the electronic portal, can constitute a reasonable cause to excuse delay in filing an appeal; this principle was applied to treat the delay as condonable, while noting a contrasting precedent that treats statutory methods of service as alternative means.</description>
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      <description>Absence of physical service of an order, despite its upload on the electronic portal, can constitute a reasonable cause to excuse delay in filing an appeal; this principle was applied to treat the delay as condonable, while noting a contrasting precedent that treats statutory methods of service as alternative means.</description>
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