2019 (10) TMI 494

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..... te for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Archana Wadhwa Commissioner (Appeals) has dismissed the appeal on the issue of time bar, by observing that the order impugned before him was served upon the appellant on 02.01.2018 By Hand. However, the appellant has wrongly mentioned the date of receipt as 06.01.2018 and filed the appeal on 04.04.2018 by claiming t .....

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..... eir comments. 4. Accordingly, we set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision. Needless to say that the report of the Assistant Commissioner referred to and relied upon by him would be disclosed to the assessee by giving them a copy of the same and thereafter an opportunity would be provided to them to contest the same, if they chose to do so. .....

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