1984 (9) TMI 268

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..... l) holding that the appeal was belatedly filed by the assessee and as no condonation application was given, the appeal was dismissed by the Assistant Commissioner (judicial). Dismissal of the appeal in limine was confirmed by the Tribunal. Before the Tribunal, the question for consideration was: whether the report of the process-server submitted to the department, on which no witness was obtaine .....

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..... . The Honourable Supreme Court in this authority while considering the provisions of rule 17, Order V, of the Code of Civil Procedure, observed: "The report of the serving officer does not mention the names and addresses of the persons who identified the place of business of the assessees. That officer does not mention in his report nor in the affidavit filed by him that he personally knew the p .....

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..... s invalid. There is nothing on record to show that the case of the assessee that it came to know about the order only when the recovery proceedings were initiated, is false. Therefore, the appeal filed before the Assistant Commissioner (Judicial) could not be said to be barred by limitation. I, therefore, set aside the order of the Tribunal and restore the case to the Assistant Commissioner (Jud .....

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