2022 (6) TMI 100

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....r the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the learned Commissioner (Appeals) have rightly dismissed the appeal on the ground of limitation. 3. Brief facts of the case are that the appellants are engaged in construction of residential houses mainly for Rajasthan Housing Board....

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....eceived by them on 06.10.2020 and thereafter the appellant filed appeal on 29.10.2020. Accordingly, the appeal was filed within limitation from the date of service of the order-in-original. However, the learned Commissioner (Appeals) called for a report from the Range Superintendant, who inform that the order-in-original was despatched under Sl. No. 1684 dated 31.12.2015 by speed post No. ER911078....

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....e by speed post or registered post. Section 37C provides that either an order should be served on to the assessee or Authorised Representative or sent by registered/ speed post with acknowledgement due. Admittedly, in this case the order has not been served in person when it was passed or soon thereafter. Thus, the presumption drawn by the Commissioner (Appeals) of service of notice by speed post ....