TaxTMI 
TaxTMI 
2018 (1) TMI 1358
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....e for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Per Bench The above application for condonation of delay is filed by the appellant seeking to condone the delay of 989 days in preferring the appeal. 2. On behalf of the appellant, the Ld. Counsel, Shri Hari Radhakrishnan submitted that the impugned order was not served on the appellants. The old address of the appella....
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.... He submitted that the appellant has not explained each days delay. Further, there is inordinate delay in filing the appeal. The contention of the appellant that the impugned order was served to their old address and that their address has changed cannot be accepted for the reason that the appellant has not intimated the change of address to the department. 4. Heard both sides. 5. The main conte....
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....ion that the appellant s address had changed and that the department has issued the copy of the order to the old address is not tenable for the reasons that the appellant has failed to intimate the department about the change of address. After the appellant had submitted a letter dated 10.01.2012 making their submissions in their case, they could have very well made intimation to the department in....