2012 (6) TMI 126

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..... 'within three months from date of communication of order' in the impugned order dated 14.11.2008 - assessee also contended late receipt of order on 11.12.2008 - Held that:- Since Commissioner (Appeals) has not granted any opportunity of hearing to the Applicant, before dismissing the appeal, it is perplexing how the Applicant could show that they had received the OIO on 11.12.2008.. The case is, t .....

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..... an be filed before the Commissioner (Appeals) within three months from the date of communication of the Order. The contention is that the learned Commissioner (Appeals) has taken into consideration the date of despatch as the date of receipt of the impugned Order-in-Original. The contention is that the Applicant/Appellant received the impugned Order-in-Original on 11.12.2008 through hand-delivery .....

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..... ly dismissed as time-barred. 4. We find that the learned Commissioner (Appeals) has not given any opportunity of hearing to the Applicant/Appellant before dismissing the appeal. In these circumstances, it is perplexing how the Applicant/Appellant could show that they had received the Order-in-Original on 11.12.2008. Therefore, the case is remanded to the Commissioner (Appeals) to examine all t .....

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