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TMI Blog2010 (9) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 - ITA No. 6089 to 6098/Mum/2009 - - - Dated:- 15-9-2010 - P. M. JAGTAP, ACCOUNTANT MEMBER J. AND VIJAY PAL RAO, JUDICIAL MEMBER J. Dharmesh Shah for the Appellant. Boota Singh for the Respondent. ORDER PER BENCH These two sets of appeals by the assessee are directed against the two composite orders of CIT(A) both dated 21.08.2009 passed in the cases of the individual assessee and HUF for the respective assessment years. Since facts and issues involved in all these appeals are identical, therefore, for the sake of convenience, all these app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the appeals and the assessee failed to establish any good and sufficient cause for delay in filing the appeals. 4. We have heard the learned AR as well as the learned DR and considered the relevant record. 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. The section 282 of the Income Tax Act, 1961 provides the mode of services of notice or order as under : Service of notice generally. 282. (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 as under: 20. Substituted service(1) 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 order the summons to be served by affixing a copy thereof in some conspicuous place in the Court-house, and also upon some conspicuous part of the house (if any) in which the defendant is known to have last resided or carried on business or personally worked for gain, or in such other manner as the Court thinks fit. (1-A) Where the Court acting under sub-rule (1) orders service by an advertisement in a newspaper, the newspaper shall be a daily newspaper circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed subsequently. Therefore, in the facts and circumstances of the case when the service of the assessment order was claimed to have been effected through affixation, the assessee has explained and disclosed the sufficient reason for not filing the appeals within the period of limitation. Thus, the CIT(A) was not justified in not condoning the delay of 92 days which was properly explained. The CIT(A) has not doubted the explanation of the assessee being false or vague but turned down the same on the ground that it was only on account of negligence on the part of the assessee. Since the service was not on the person and was not in the presence of the assessee. therefore, it cannot lead to the conclusion that the assessee did not come to know ..... X X X X Extracts X X X X X X X X Extracts X X X X
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