TMI Blog2015 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... a view that an appealable order cannot be considered to have been delivered. In view of the case laws relied upon by the appellant the order passed by the first appellate authority is required to be set-aside. Accordingly, the OIA dated 20.12.2012 passed by Commissioner (Appeals) is set-aside and the matter is remanded back to him for passing the order on merits after giving an opportunity of per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That only a visit to the concerned office on 18.5.2012 appellant came to know that their refund claim has been rejected under OIO dated 12.01.2011. It was the case of the learned Chartered Accountant that department is not able to provide any acknowledgment to the effect that the OIO dated 12.01.2011 was delivered to the appellant. He relied upon the following case laws:- (a) Mini Enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321 (P H)] 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether the OIO dated 12.01.2011 was received by the appellant or not. In the present case no acknowledgment from the appellant has been produced by the department to indicate that OIO dated 12.01.2011 was received. Under similar facts, this bench is taking a view that an appealable ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
