2014 (1) TMI 220

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..... prior to 14.07.2010 - the Revenue could not establish that the order was communicated to the applicant prior to 14.07.2010 - there was no reason to keep the Miscellaneous Application pending awaiting report from the Commissionerate – Delay condoned – Decided in favour of Assessee. - Appeal No.682/10 - ORDER NO.M-62/KOL/13 - Dated:- 19-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the .....

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..... whether the order was served on the applicant prior to 14.07.2010 as claimed by them. 4. Ld. A.R. today submitted that no such communication had been received from the Commissionerate even though he had written a letter in the month of September, 2012. 5. Heard both sides. We find that the claim of the Applicant was already mentioned in their application filed with this Tribunal on 18.10.2010 .....

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