2019 (6) TMI 380

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....ar, Member (Technical) For The Appellant : Ms Vanashri Dubey, Advocate For The Respondent : Shri Pawan Kumar Singh, Supdt (AR) ORDER Per: Archana Wadhwa After hearing both the sides, we find that Commissioner (Appeals) has rejected the assessee's appeal on the ground of limitation as also on the ground of nonobservance of the provisions of Section 35F. 2. We note that as per fact....

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....impugned Order on 11.03.2016. Further, the check list filed along with the appeal shows that against the column of 'Date of receipt of order‟, they have mentioned 'Not ascertainable‟ and also attested copy of the impugned Order enclosed with the appeal, shows that the same was attested by the Superintendent, Range-1, Renukut, Distt. Sonebhadra (U.P.) on 17.03.2016." 4. Learned Advoc....

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.... such a scenario, the date of recovery of the order from the drawer of the employee, who had since expired, cannot be treated as date of receipt of the order. Admittedly, the order was received by them much prior to the said date, inasmuch as there is no evidence on record to reflect that the order dispatched on 30.09.2013 was received back by the Revenue as undelivered. As such, we agree with the....