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2023 (6) TMI 56 - HC - VAT and Sales TaxCondonation of delay in filing of appeal - Service of order - order was sent to old address - Revenue’s main contention is that the orders were served at the address given by assessee and it is assessee’s duty to intimate the change in the address if any - HELD THAT:- It is relevant to note that the assessee’s address mentioned in the memorandum of petition, the application for condonation of delay and written submissions filed before the KAT are the same as mentioned in the postal acknowledgement receipt. This clearly shows that assessee’s main contention that he had changed his address is factually incorrect. Therefore, the contention urged by assessee that the orders were sent to his old address is untenable. The learned KAT has analyzed the facts in extenso and rightly recorded a finding that there was no proper explanation for the delay. Assessee has reiterated the same grounds seeking condonation of delay. There are no merit in this revision petition and impugned order passed by the KAT does not call for any interference - Revision Petition is dismissed.
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