Limitation for assessment-related appeals runs from service of the assessment order, with remand for fresh verification of delay.

For appeals against assessment-related consequences, limitation is to be reckoned from the date the assessment order is served, not merely from the date of filing the bill of entry. The Tribunal noted that the record was incomplete and directed the appellate authority to verify the bill of entry, the date of completion of assessment and the date of service before deciding limitation. It also left open examination of delay and possible condonation on the facts. The earlier dismissal on limitation was therefore not treated as final, and the matter was remanded for reconsideration on the correct limitation basis.

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Issues: Whether the appeal dismissed by the Commissioner (Appeals) on limitation required reconsideration, and from which date limitation was to be computed for the purpose of filing the appeal.

Analysis: The record before the Tribunal was incomplete. The dispute turned on whether limitation had to be counted from the date of presentation of the bill of entry or from the date on which the assessment was completed and served on the assessee. The Tribunal accepted that the relevant date for the cause of action was the date when the assessment consequences were communicated, and directed the appellate authority to verify the bill of entry, the date of completion of assessment, and the date of service. It further indicated that any delay could be examined for condonation on the facts of the case.

Conclusion: The matter was sent back to the Commissioner (Appeals) for fresh examination of limitation and delay.

Final Conclusion: The earlier dismissal on limitation did not attain finality, and the appeal was returned for reconsideration on the correct limitation basis.

Ratio Decidendi: For an appeal against assessment-related consequences, limitation is to be reckoned from the date of service of the assessment order, not merely from the date of filing of the bill of entry.

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