In the result, the appeal of the assessee is allowed, for statistical\npurposes
275, it was held that in the absence of\nan affidavit or other evidence supporting the claim of non-receipt, the court may\nreject such claims.\n8. Conclusion: In light of the above, we respectfully request that the delay in filing\nthe appeal be not condoned, as the assessee's claim of non-receipt of the order\ndue to relocation