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2023 (1) TMI 805 - CESTAT KOLKATACondonation of delay in filing appeal - whether the Appeal was field beyond the statutory period of 60(sixty) days, but within the condonable period of 30(thirty) days? - HELD THAT:- The Order-in-Original dated 24.04.2019 was communicated to the Appellants on 07.05.2019 and the Appeal before the First Appellate Authority was required to be filed on or before 07.07.2019. But the Appeal was filed on 02.08.2019. Accordingly the Appeal was field beyond the statutory period of 60(sixty) days, but within the condonable period of 30(thirty) days. The Appellant inadvertently mentioned the date of communication of the Order-in- Original in the Appeal Memo as 26.04.2019 instead of the actual date of receipt of the Order-in-Original. Accordingly, the Ld.Commissioner(Appeals) considering the date as 26.04.2019, dismissed the Appeal before him. The correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed beyond the statutory period, but was field within the condonable period. Accordingly, the delay is condoned in filing the Appeals before the First Appellate Authority and find it appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeals on merits without further visiting the aspect of limitation. The Ld.Advocate for the Appellant has submitted some documents which shows that the Department had taken coercive steps for realization of demand. However, subsequent to the order of the Tribunal dated 11.01.2023, a letter was issued on 13.01.2023 to all the banks of the Appellant that the order for freeze may be treated as withdrawn w.e.f. 13.01.2023 onwards. It cannot be apprehended what developments took place over the weekend that again on Monday itself i.e. on 16.01.2023 there was a fresh letter to all the banks requesting to put the letter of defreeze on hold and not to disburse any amount from the accounts until another confirmation is issued to them. These actions are beyond comprehension and cannot be appreciated since the Appeals were pending before the Tribunal and it is observed from the Order-in-Original that substantial amount has already been paid by the assessee and also appropriated in the Order-in-Original. The impugned orders are set aside and the Appeals filed by the Appellants are allowed by way of remand to Ld.Commissioner(Appeals).
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