Allowing the petition the Court held hat the service of the order ought to have been effected by delivering or transmitting a copy thereof in the manner prescribed under section 282 of the 1961 Act which had not been done until December 15, 2020. The assessment order dated December 22, 2019, had not been served upon the assessee until he obtained a copy on December 15, 2020 and the assessee could not file an appeal against it before the specified date of January 31, 2020 for no fault of his. In such circumstances, the assessee would fall within the term appellant under section 2(1)(a)(ii) of the 2020 Act.  Circular No. 9 of 2020, dated April 22, 2020 (2020)  422 ITR (St.) 131. (AY.2012-13)