TaxTMI 
TaxTMI 
2025 (11) TMI 2076
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....AND HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri M. Karthikeyan, Advocate For the Respondent : Smt. Anandalakshmi Ganeshram, Authorized Representative ORDER Per: Shri P. Dinesha The above COD Applications have been filed by the Petitioner/Appellant seeking to condone the delay of 820 days in filing the Appeals. 2. The Appellant has fi....
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....ellate Authority in person on 31.03.2025 to inquire as to the status of their Appeal. On that said date, a copy of the impugned OIA No.90-98/2023 was handed over to the Appellant in person. Ld. Advocate would submit that the date of receipt of the impugned order may be considered as 31.03.2025. If this date is reckoned, then there is no delay in filing the Appeals. 5. The COD application i....
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.... Appellate Authority has been dispatched on 09.03.2023 itself and even as per Section 27 of General Clauses Act, 1897, once any document is sent by post, the service is deemed to be effected unless the contrary is proved. It is all the more surprising as to how and why the Appellant kept quite for over 2 long years after filing the Appeal and even after attending the personal hearing before C....