TMI Blog2014 (12) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ely on resuming to his duties, necessary steps were taken to file the appeal before the first appellate authority. The marginal delay in filing the appeal should not be held against the substantive right of the appellant to file the appeal and redress his grievance in the appellate forum. Since the present appeal has been filed within the time limit of further 30 days, the Commissioner (Appeals) s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be appealed against was received by the appellant on 23.03.2013 and on the last date of limitation i.e. on 22.05.2013, the appeal papers were sent through Speed Post to the office of the Commissioner (Appeals), which probably got delivered after 2 to 3 days. Hence, there is delay in filing the appeal. The reason of delay has been explained by the appellant in the appeal memorandum filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) should have condoned the delay in filing the appeal and should have disposed the appeal on merits, which he is empowered under the statute to do so. 5. Accordingly, delay of 2 to 3 days in filing the appeal before the Commissioner (Appeals) is condoned and the appeal is allowed by way of remand. The Commissioner (Appeals) will hear and decide the appeal on merit after giving o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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