Limitation and next working day filing upheld where the appeal was filed after a weekend deadline and bona fide mistake was shown.

The appeal filed before the Commissioner (Appeals) was treated as within limitation because the last day fell on a weekend and filing on the next working day was protected by Section 10 of the General Clauses Act, 1987. The Tribunal also accepted that the wording in the impugned order created a bona fide belief that the appeal could be filed within three months, and that this mistake should not prejudice the appellant. The dismissal on limitation was set aside, the delay was condoned, and the matter was remanded to the appellate authority for decision on merits.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) was liable to be condoned, and whether the appeal was within limitation by applying Section 10 of the General Clauses Act, 1987 to the next working day.

Analysis: The appellate authority had rejected the appeal as time-barred on the view that delay beyond 90 days could not be condoned. The Tribunal found that the appeal was filed on the next working day after the expiry of the limitation period, when the last day fell on a weekend, and therefore it was to be treated as filed within time in terms of Section 10 of the General Clauses Act, 1987. The Tribunal further accepted that the order sheet/preamble of the impugned order had led the appellant to entertain a bona fide belief that the appeal could be filed within three months, and that such mistake should not prejudice the appellant.

Conclusion: The delay was condoned, the order dismissing the appeal on limitation was set aside, and the matter was remanded to the appellate authority for decision on merits.

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