2018 (9) TMI 1354

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.... Ms Stuti Saggi (Proxy Counsel) for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides we find that the impugned order stand passed by the Commissioner (Appeals) in de-novo proceedings when the matter was earlier remanded by the Tribunal with directions to Commissioner (Appeals) to provide the relevant documents to the....

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....ent that another letter No. 57/AC/STP/DEM/Molasses/Denove/2008 dated 13.10.2008 was also received by the same Mr. Sohan Prasad on 15.10.2008. The signature appearing on the letter of receipt dated 13.02.2010 which is the subject matter of dispute in this appeal is exactly similar to the signatures appearing on the other two letters mentioned above. From the evidence placed before me, it is cert....

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....ioner (Appeals) and the copies of the letters signed by Shri Sohan Prasad as also the impugned order received by Shri Sohan Prasad under his signatures was provided to the assessee. There seems to be no response from the assessee as regards the receipt of the impugned Order-in-Appeal. 3. Inasmuch as there was a delay of 10 months in filing appeal before the Commissioner (Appeals), the Appellate....