Appeal allowed due to timely filing, remanded for further review. The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred. It was determined that the appellant filed within the 90-day ...
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Appeal allowed due to timely filing, remanded for further review.
The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred. It was determined that the appellant filed within the 90-day limit from the communication of the adjudication order, based on evidence provided. The case was remanded back to the Commissioner (Appeals) for a decision on merits after granting the appellant a reasonable opportunity to present their case.
Issues: Appeal against dismissal of appeal as time-barred.
Analysis: The appellant filed an appeal against the impugned order, which was dismissed by the Commissioner (Appeals) as time-barred. The appellant contended that they received the adjudication order on 3-4-2010, whereas the Commissioner (Appeals) stated it was received on 30-3-2010. The Tribunal found that the order dispatched on 30-3-2010 could not have been delivered on the same day. The appellant provided the inward register as evidence of receiving the order on 3-4-2010, which the Tribunal deemed acceptable. Consequently, the Tribunal held that the appeal filed on 3-6-2010 was within the 90-day limit from the communication of the adjudication order. Therefore, the impugned order was set aside, and the appeal was allowed to be remanded back to the Commissioner (Appeals) for a decision on merits after providing a reasonable opportunity to the appellant to present their case.
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