TMI Blog2019 (3) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... only on 08.09.2017 i.e. after a delay of 23 days - though the appeal has been filed beyond the statutory period of 60 days but the same has been filed within the condonable period of thirty days. The delay in filing the appeal before the lower appellate authroity is condoned. It would be appropriate to remit the matter back to the ld.Commissioner (Appeals) to decide the appeal on merit. - MA ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf is taken up for final disposal. 4. Heard both sides and perused the appeal records. 5. I find that the Commissioner (Appeals) has not decided the appeal on merit, but rejected the same on the ground of time bar. On perusal of record, I find that the Order-in-Original dated 12.06.2017 was received by the assessee on 15.06.2017 and accordingly, they were required to file the appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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