TMI Blog2022 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 04.06.2019 i.e. after expiry of the statutory period of 60(sixty) days from the date of communication of the order. Though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable period of 30(thirty) days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Ahmed, Advocate for the Appellant Shri S.Chakraborty, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The Order-in-Appeal dated 13.07.2020 has been received by the Appellant on 17.07.2020 and he was required to file the Appeal on or before 17.10.2020, but the Appeal was filed only on 30.12.2020 i.e. beyond the statutory period of filing the Appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring. 6. Heard both sides and perused the Appeal records. 7. I find that the Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 04.06.2019 i.e. after expiry of the statutory period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the Appeal filed by the Appellant is allowed by way of remand to the Ld.Commissioner(Appeals). Miscellaneous Application (EH) also gets disposed of. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open. Both sides are at liberty to produce evidences in their favour. (Dictated and pronounced in the open Court.) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
