9911796707
TMI Blog2010 (9) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, all these appeals were heard together and are being decided by this composite order. 2. The assessee has raised various grounds in these appeals, however, the only common issue arises in all these appeals for our consideration and adjudication is whether in the facts and circumstances of the case the learned CIT (A) is justified in holding that the appeals were filed belatedly by three months and two days and further refusing to condone the said delay in filing the appeals. 3. The assessee had challenged the assessment orders in all these cases by filing the appeals before the CIT(A). In Form no.35 it is mentioned that the assessment order was served on assessee on 22.04.2009. Thus, all these appeals claimed to have been filed in tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after in this section referred to as "communication") may be made by delivering or transmitting a copy thereof, to the person therein named,- (a) by post or by such courier services as may be approved by the Board; or (b) in such manner as provided under the Code of Civil Procedure, 1908 (5 of 1908) for the purposes of service of summons; or (c) in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000); (d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circulating tin the locality in which the defendant is last known to have actually and voluntarily resided, carried on business or personally worked for gain) (2) Effect of substituted service- service substituted by order of the Court shall be as effectual as if it had been made on the defendant personally. (3) Where service substituted, time for appearance to be fixed- Where service is substituted by order of the Court , the Court shall fix such time for the appearance of the defendant as the case may require" 6. The substituted service by way of affixture is resorted only when there is a reason to believe that defendant is keeping out of way for the purposes of avoiding service or that for any other reason, the service cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee did not come to know about the assessment order because of the negligence. 7. It is settled law that while condoning the delay, the court should take a lenient view. It is always a question whether the explanation and reasons for delay was bonafide or was merely devise to cover an ulterior purpose such as laches on the part of the litigant or an attempt to save limitation in an underhand way. When it is brought on record that the party has not acted in malafied but the reasons explained are factually correct then Court should be liberal in construing the sufficient cause and should lean in favour of such party. Whenever substantial justice and technical consideration are opposed to each other, cause of substantial justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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