2021 (4) TMI 966

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.... ORDER CM APPL. 12666/2021 1. This is an application for condonation of delay in re-filing the appeal. The period of delay, as indicated in prayer clause (a), is 231 days. 1.1. Mr. Zoheb Hossain, who appears on behalf of the appellant/revenue says, in fact, the delay is lesser than that what is shown in the said prayer clause. According to him, the period of delay is 191 days. 2. Issue....

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.... has relied upon the judgment rendered by the Supreme Court in Principal Commissioner of Income Tax, Mumbai v. M/s I-Ven Interactive Limited, Mumbai, 2019 (10) SCC 13 in support of his plea, that service at the address indicated in the PAN database would suffice if the assessee does not take steps to inform the Assessing Officer [in short "AO"] about the change in address. 5.1. Furthermore, Mr.....