Tribunal overturns time-barred appeal decision due to lack of evidence consideration and appellant's explanation opportunity. Remanded for merit review.

The Tribunal set aside the order of the Commissioner (Appeals) rejecting an appeal as time-barred, noting a failure to consider evidence and provide the appellant with an opportunity to explain the delay. The case was remanded for a decision on the point of limitation on merits. Judgment was pronounced on 28/02/2018.

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Issues involved:
Appeal against order being time-barred.

Analysis:
The appeal in question was directed against the order of the Commissioner (Appeals) who rejected it as time-barred. The appellant claimed that the appeal was dispatched through a courier service and delivered within the stipulated time frame. The Commissioner (Appeals) rejected the appeal solely on the ground of being time-barred without considering the evidence provided by the appellant. The Tribunal noted that the Commissioner (Appeals) failed to follow the principles of natural justice by not giving the appellant an opportunity to explain the delay in filing the appeal. It was observed that the records submitted by the appellant indicated that the appeal was filed in time, but the Commissioner (Appeals) did not have access to these records or verify the material. Consequently, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for a decision on the point of limitation on merits. The judgment was pronounced in court on 28/02/2018.

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