Limitation and natural justice in appellate filing: timely appeal record led to remand for fresh merits hearing.

The appellate rejection as time barred was unsustainable because the appeal record and departmental RTI reply showed that the appeal had been filed within time. The authority had relied on a literal reading of the forwarding letter without properly considering the documentary evidence, so the limitation finding was set aside. As the matter had not been examined on merits, it was remanded to the Commissioner (Appeals) for fresh decision after granting a hearing and following natural justice.

---

---

Issues: Whether the Commissioner (Appeals) was justified in rejecting the appeal as time barred and whether the matter required remand for decision on merits.

Analysis: The appeal record and the departmental RTI reply established that the appeal had in fact been filed on 12.12.2013. The authority below proceeded on a literal reading of the forwarding letter and did not properly appreciate the documentary material showing timely filing. Since the appeal was already on record within time, the dismissal on limitation could not be sustained. The matter had not been examined on merits and the appellant was entitled to a proper hearing before the appellate authority.

Conclusion: The rejection of the appeal as time barred was set aside and the matter was remanded to the Commissioner (Appeals) for fresh on merits after following the principles of natural justice and granting an opportunity of hearing.

---