Where the assessee filed an appeal before the High Court with a delay of 40 days against the Tribunal’s order, contending that she became aware of the order only upon receipt of a recovery notice, and the copy of the Tribunal’s order had been received by the Chartered Accountant, the High Court held that section 254 read with Rule 35 required the Tribunal to communicate its order to the assessee and service upon the Chartered Accountant did not absolve the Tribunal of that obligation; since the assessee had specifically stated that she acquired knowledge of the order only on receipt of the recovery notice, the delay in filing the appeal was condoned. (AY. 2009-10)