Limitation and remand in appeal proceedings where filing on the next working day meant no delay and fresh hearing was required.

The appeal before the Commissioner (Appeals) was not barred by limitation because it was filed on the next working day after the due date, so no delay arose. As the dispute had not been decided on merits, the proper course was remand. The dismissal for delay could not stand, and the matter was sent back to the Commissioner (Appeals) for fresh consideration of the stay petition and appeal after giving a reasonable opportunity of hearing.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and, if not, whether the matter should be remanded for fresh adjudication.

Analysis: The appeal was filed on the next working day after the due date, and there was no delay. The Commissioner (Appeals) had not decided the dispute on merits. In these circumstances, the proper course was to remit the matter for fresh decision on the stay petition and appeal after granting a reasonable opportunity of hearing.

Conclusion: The dismissal on the ground of delay could not stand, and the matter was remanded to the Commissioner (Appeals) for fresh consideration.

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