9911796707
TMI Blog2012 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... communication of order in the impugned order dated 17.09.2008 - assessee also contended late receipt of order on 26.09.08 - Held that:- Since Commissioner (Appeals) has not granted any opportunity of hearing to the Applicant, before dismissing the appeal, which is in violation of the principles of natural justice. The case is, therefore, remanded to the Commissioner (Appeals) to examine all the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of communication of the Order. The address of the Commissioner (Appeal-IV) was given as 4, K.S.Roy Road, Kolkata-700 001. The contention is that they had gone to file the appeal at the address given above. However, they were informed that they had to file the appeal at the Office of the Commissioner (Appeals) at 180, Shantipally, Rajdanga Main Road, 6th Floor, Kolkata-700107. Accordingly, they cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR is that the Applicant/Appellant did not file any application for condonation of delay while filing the appeal before the Commissioner (Appeals). 5. In his rejoinder, the learned Advocate appearing for the Applicant/Appellant conceded that they had not filed any application for condonation of delay due to the time-limit of three months recorded on the preamble to the impugned Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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