16] In the instant case, we find that the Revenue boldly contended that there is no delay in filing of the Appeals to challenge an order dated 21st May, 2010 passed by Income Tax Appellate Tribunal, Bench at Mumbai. That is because according to the Revenue, the order was not served and since it was not served and, thus, not within the knowledge of the Revenue, the Revenue's Appeal cannot be said to be barred by limitation. When it was pointed out by the Assessee's Advocate in the first matter itself and which was on our board for assessment year 2003-04, that the Tribunal has done nothing but to follow and apply factual finding rendered by it for prior assessment orders,the Revenue came forward and said that the Appeals challenging the factual findings and conclusions of the Tribunal for prior assessment years have been filed. When the Revenue is confronted by the Assessee in that stand that how can an order dated 21st May, 2010 be challenged by filing Appeals in 2014, as noted above, the Revenue urged in memo of Appeal that there is no delay. That explanation was found to be not true but patently false. When that was found to be a false explanation and when the Revenue's Appeal were clearly barred by good nearly 4 years, then, it was urged that the order was known to the Revenue but it was never served and brought to the knowledge of the deponent, namely, Director of International Taxation.
