Commissioner (Appeals) Decision Flawed: No Proof of Letter Delivery Violates Natural Justice Principles, Adjournment Denial Unjustified.

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....Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and only a presumption has been drawn by the Commissioner (Appeals) that since the letter dated January 10, 2018 was sent by speed post, it must have been delivered prior to January 23, 2018. In the absence of the any documentary proof regarding service of the letter January 10, 2018 upon the appellant, the Commissioner (Appeals) was not justified in forming such an opinion and refusing adjournment to the appellant. - AT....