TaxTMI 
TaxTMI 
2012 (5) TMI 659
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....a Rao, Accountant Member: This is an appeal by the assessee against the order of the CIT(A) V, Hyderabad dated 3rd January, 2012 for the assessment year 1997-98. 2. At the outset, learned counsel mentioned that the grounds revolve around the issue that the CIT(A) erred in not admitting the appeal on the ground that the appeal as filed before him belatedly. In ground No.4, which is argumentative....
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.... The learned counsel vehemently mentioned that the order was received only on 6.5.2004, and hence the appeal filed on 7.6.2004, should be admitted considering the holidays on account of Saturday and Sunday falling on 5th and 6th June, 2004. Learned counsel further argued stating that it is the case of belated service of order on the assessee and the delay is attributable to the Revenue. The Revenu....
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....he assessee. The CIT(A) presumed that he said order is normally served within a week. It is merely a presumption of the CIT(A), and thus an opinion, the correctness of which cannot be judged. Notwithstanding the said presumption of the CIT(A), in the absence of any proof of service of the impugned assessment order on the assessee in the month of April, 2004, as concluded by the CIT(A), one has to ....