2014 (7) TMI 406

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....t : Mr R Gurunathan, AC (AR) PER : B S V Murthy The appeal has been rejected by the Commissioner(Appeals) on the ground that it was not filed within the condonable period of delay. Since issue involved lies within narrow compass, we propose to decide the appeal itself finally. Accordingly the requirement of predeposit is waived and appeal is taken up for final decision. 2.The learned cons....

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....is residence and therefore a copy was delivered to his father. The learned consultant admitted that both the father and son reside in the same town but not in the same premises. He also submits that father and son are not in good terms. However on going through the records, we find that before the Commissioner (Appeals), it was said that the father Shri Basanna misplaced the order copy and did not....

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....e assessee, the Department has fulfilled the obligation cast on the Revenue to serve the order because the law requires only sending of the order or any decision by RPAD. In this case, the Department has gone extra mile to make efforts to deliver the order to the residence of the appellant and thereafter having failed to find him there, they have delivered it in the fathers residence. Under these ....