2008 (7) TMI 338

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....the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are challenging the order of the Commissioner (Appeals) dismissing their appeal on the ground of delay in filing the same. 2. Heard both sides. Learned Advocate on behalf of the appellant submits that appeal was not filed late at all. According to the learned Advocate, ....

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....nsequent upon possession by the Co-operative Bank and therefore, all the communications may be sent to the address "Loha Bhavan, Income Tax, Ashram Road, Ahmedabad. This letter was written to the Deputy Commissioner on 2-2-05. In spite of the letter having been written and the letter specifically giving the reference of the three show cause notices, the order in original was addressed to the old a....

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....rved as per law and the letter was sent to the unit and it was for the assessee to make arrangement to ensure that the letter addressed to the unit reaches them. 4. It is quite clear that all the correspondence with the Commissioner and the Department between 2002-03 had taken place with the office address and not the unit's address. Further, the appellant also took care to write a letter to th....