Tribunal overturns dismissal of appeals due to improper communication, remands case for review

The Tribunal allowed the appeal, setting aside the order dismissing the appeals as time-barred. It held that the orders were not communicated to the appellant in a permissible manner, as they were not sent via registered post with acknowledgment due. The Tribunal found that the appeals were filed within the prescribed time frame, remanding the case to the Commissioner (Appeals) for a decision on the merits. The pending stay application was also disposed of in light of this decision.

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Issues:
1. Appeal against dismissal of appeals by Commissioner (Appeals) as time-barred without considering merits.
2. Communication of orders-in-original to the appellant.
3. Delay in filing appeals.

Analysis:
1. The appeals were filed against the order-in-appeal dismissing the appellant's appeals as time-barred without assessing the merits of the case. The Tribunal admitted one appeal and stayed recovery due to payment made by the appellant. Another stay application was pending for decision. The appellant argued that the appeals were filed within time as they received the orders late. The Commissioner (Appeals) did not condone the delay due to the appeals being filed far beyond the 30-day period.

2. The appellant claimed that they did not receive the orders-in-original on time. The department argued that the orders were communicated to the appellant earlier. The department mentioned sending the orders by speed post and delivering them to an authorized person on behalf of the appellant. However, no evidence was provided regarding the delivery to the authorized person. The Tribunal noted that the orders were not dispatched through the permitted mode of communication, which is registered post with acknowledgment due.

3. The Tribunal held that the orders were received by the appellant on a later date, contrary to the department's claim. Citing a relevant case law, the Tribunal emphasized that sending orders by speed post does not comply with the legal provisions. Therefore, the appeals were considered to be filed within time, and the impugned order was set aside. The matters were remanded to the Commissioner (Appeals) for a decision on merits, and the pending stay application was disposed of.

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