2003 (10) TMI 193

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..... would have adjourned this matter accepting the request made by the counsel for the appellant on the ground of serious illness in the Advocate's family. However, reading the papers and hearing the departmental representative, I find that the matter is covered by the decision of the Tribunal and the judgment of the Supreme Court and therefore proceed to take up the appeal itself after waiving depos .....

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..... It is contended that the appeal could not be filed within the period prescribed in Section 128 because there were dispute between partners and the partner who was in-charge of the office was irregular in looking after the affairs of the firm and did not inform the other partners of the receipt of the order. These factors are irrelevant. Service to any partner of the firm constitutes service to the .....

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..... - 1998 (232) ITR 381 held that where an appeal is dismissed on the threshold as barred by limitation, the order-in-original authority did not merge in the order of the authority dismissing the appeal. Therefore what subsisted in the second appeal was only the right to dismiss the appeal as out of time. This is confirmed by the larger bench of the Tribunal in its decision referred in 2002 (145) E.L .....

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