appellant) had been
served while annexing the copies of the consignments-tracking report from
the Postal Department. It was on the basis of the said ... taken as sufficient.
However, a bare look at the said consignment-tracking report makes it
absolutely clear that the article booked from Shillong
sent by the petitioner on
10.01.2017 by speed post. The track consignment report has been
placed before us. On a perusal thereof, we find that
appears on behalf of the respondent. This is evident
from the track Consignment available on the site of India Post
which has been placed before
dated 21.02.2017 1-2
02. Copy of the speed post tracking consignment sheet showing delivery of 3
the notice on 06.03.2017.
03. Copy
been served on the assessee on 9.1.2017 as evidenced from the track
consignment record of India Post, placed on record. However, when on
18.1.2017, when
given up. In respect of R2, the postal track
consignment extract indicating item delivered has also been furnished.
6.When the matter was taken
This is evident from the Track Consignment Sheet issued
by the Postal Department. Hence calculating the days between 22.12.2016 and
20.02.2017, it can be seen
given up. In respect of R2, the postal track
consignment extract indicating item delivered has also been furnished.
6.When the matter was taken
first respondent on 16.06.2017, as evidenced by the India Post Track consignment.
7. It is now stated by the learned counsel for the first respondent
WITH AD CARD
EXT.P2(A) : THE COPY OF THE TRACK CONSIGNMENT REPORT UPDATED 0N
1/3/2017 OF INDIA POST.
RESPONDENTS' EXHIBITS
