Appeal allowed, Commissioner's order set aside, case remanded for further proceedings

The appeal was allowed by the Tribunal, setting aside the Commissioner (Appeals)'s order and remanding the case for further proceedings due to the finding that the appeal was filed within the time limit considering the date of communication of the order.

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The appeal was filed against the order of the Commissioner (Appeals) dismissing it as barred by limitation. The Tribunal found the appeal was filed within the time limit when considering the date of communication of the order. The appeal was allowed, the impugned order set aside, and the case remanded for further proceedings.

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