Appellate Tribunal Overturns Time-Barred Appeal Dismissal, Citing Credible Non-Receipt Affidavit

The appellate tribunal set aside the time-barred dismissal of the appeal by the Ld. Commissioner (Appeals). It found the appellant's affidavit, stating non-receipt of the adjudication order in 2010, credible. As a result, the tribunal concluded that the appeal was filed within the stipulated time frame, remanding the matter for a decision on the merits.

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Issues: Time limitation for filing appeal.

In this case, the issue revolves around the time limitation for filing an appeal. The Ld. Commissioner (Appeals) dismissed the appeal as time-barred, citing that the adjudication order was dispatched on 29-12-2010, while the appellant filed the appeal on 8-3-2013. The main contention was whether the appeal was filed within the stipulated time frame.

The appellate tribunal carefully analyzed the impugned order and noted that the appellant had submitted an affidavit stating they did not receive the adjudication order in 2010. The tribunal found that the Ld. Commissioner (Appeals) did not provide cogent evidence to refute the appellant's affidavit. Consequently, the tribunal held that the appellant's affidavit had evidential value, establishing that they received the order on 9-2-2013 and filed the appeal on 8-3-2013, within the permissible time limit. As a result, the tribunal set aside the impugned order and remanded the matter back to the Ld. Commissioner (Appeals) for a decision on the merits. The appeal and stay application were disposed of through remand, affirming that the appellant had indeed filed the appeal within the prescribed time frame.

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