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2014 (1) TMI 467 - CESTAT NEW DELHICondonation of Delay - Delay of 14 years – Assessee contended that they did not receive the order – Held that:- The appellants have not shown as to what was the address given to Commissioner (Appeals) for making the correspondence - In the absence of the same, it has to be held that the order-in-appeal passed by Commissioner (Appeals) was sent to the address which the appellant had themselves given in their memo of appeal - the appellant cannot take the benefit of its own wrong in not mentioning the correct address in their EA-2 form filed before Commissioner (Appeals) and then not making any inquiries from the office of the Commissioner (Appeals) for a period of more than 12 years so as to know about the status of their appeal - This only reflects upon the casual attitude of the appellant for which no status of reasonable cause can be given to them - the appellant, never intimated the office of Commissioner (Appeals) about their new address - The appellant was duty bound to communicate their correct address to the office of Commissioner (Appeals) and the fact that the original office of Commissioner, which is admittedly different from the office of the appellate authority cannot be held to be the ground so as to fix the responsibility on the office of Commissioner (Appeals) – Application for condonation of delay rejected – Decided against Assessee.
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