Limitation for appeal runs from receipt of corrigendum, and a timely appeal cannot be rejected as time barred.

Where a corrigendum to the order-in-original is received by the assessee, limitation for the appeal runs from that receipt; an appeal filed within that period cannot be treated as time barred. On the facts stated, the appeal was filed after receipt of the corrigendum within the prescribed time, so the dismissal on limitation was unsustainable. The first appellate authority was required to decide the matter on merits, and the time-bar order was set aside with remand for fresh adjudication.

---

---

Issues: Whether the appeal before the Commissioner (Appeals) was within limitation after receipt of the corrigendum to the order-in-original, and whether the matter should be decided on merits.

Analysis: The corrigendum to the order-in-original was received by the appellants on 3-7-2001 and the appeal was filed on 28-8-2001. On that basis, the appeal was held to have been filed within the prescribed period of limitation. The dismissal of the appeal as time barred was therefore unsustainable, and the matter required adjudication on merits by the first appellate authority.

Conclusion: The appeal was held to be within limitation, the order dismissing it as time barred was set aside, and the matter was remanded to the Commissioner (Appeals) for on merits.

Final Conclusion: The appellant obtained relief on the limitation question, and the first appellate order was annulled with a direction for fresh consideration on merits.

Ratio Decidendi: Where a corrigendum to the order-in-original is received by the assessee and the appeal is filed within limitation reckoned from that receipt, the appeal cannot be dismissed as time barred and must be heard on merits.

---