2007 (10) TMI 311

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..... tioner had preferred an appeal before Commissioner (Appeals) along with an application for condonation of delay. After filing of the appeal the only communication received by the petitioner dated 29-8-2007, records as under: "since the appeal sent by you has been received in this office after more than four years, no action can be taken on it." 3. The appeal preferred was not a communication add .....

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..... to whether the appeal is barred by limitation. Counsel for the petitioner states that the address for the service of notice will be address given in the petition. The petitioner to appear before the Commissioner (Appeals) on 29-10-2007 at 11.00 a.m. and thereafter the Commissioner (Appeals) to give further directions for the date of hearing. 5. Rule is made absolute accordingly with no order as .....

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