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2010 (9) TMI 696 - AT - Income TaxCondonation of delay - Appeals were filed belatedly by three months and two days - It is not disputed by the revenue that the service of the assessment order was made by the AO only by way of affixture - Thus, the question arises whether the service through affixture only is a proper service in the absence of exhausting other mode of services by the AO - Where the Court is satisfied that there is reason to believe that the defendant is keeping out of the way for the purposes of avoiding service, or that for any other reason the summons cannot be served in the ordinary way, the Court shall direct to serve in any other mode as it thinks fit - It is settled law that while condoning the delay, the court should take a lenient view - Appeal of the assessee is allowed for statistical purpose
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