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2024 (5) TMI 49 - DELHI HIGH COURTDetermination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the appeal. - Rejection of refund claim on the ground of time limitation - HELD THAT:- In terms of Section 12(1) of the Limitation Act, in computing the period of limitation for an appeal, the day from which such period is to be reckoned, is to be excluded. Further, in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded. Accordingly, even if it is assumed that the order was uploaded/communicated on the day it was signed i.e. 12.08.2022, said date of 12.08.2022 is to be excluded while computing the period of limitation. Accordingly, the period of three months is to commence from 13.08.2022. Thus petitioner was liable to file the appeal by 12.11.2022. It is an admitted position that the appeal was filed alongwith a copy of the order, through the online mode on 12.11.2022, i.e. within the period of three months. The appeal was within time and the impugned order erroneously rejects the appeal on the ground of limitation. Consequently, the impugned order dated 18.10.2023 is set aside. The appeal is restored on the records of the Appellate Authority. The Appellate Authority is now directed to decide the appeal on merits in accordance with law. Petition disposed off.
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