Appeal allowed after delay condoned, remitted for fair hearing by Commissioner.

The appeal was initially rejected due to delay in filing, but the delay of 11 days was condoned upon the appellant's explanation. The appeal was then taken up for final disposal as the issue was narrow. The matter was remitted back to the Commissioner (Appeals) for a decision on merit, emphasizing granting a fair hearing to both parties.

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Issues Involved:
Delay in filing the appeal before the Forum; Appeal rejected on the ground of time bar; Condonation of delay; Appeal filed beyond statutory period; Appeal filed within the condonable period; Remitting the matter back to Commissioner (Appeals) for deciding on merit.

Analysis:
The judgment deals with a Miscellaneous Application filed by the appellant to condone the delay of 11 days in filing the appeal before the Forum. The delay is condoned based on the reasons explained by the appellant's counsel and the submissions mentioned in the application. The Misc. Application (COD) is allowed, and with the consent of the Revenue, the appeal itself is taken up for final disposal since the issue involved is narrow.

The Commissioner (Appeals) had not decided the appeal on merit but rejected it on the ground of time bar. The Order-in-Original was received by the assessee on a specific date, and the appeal was filed after a delay of 23 days beyond the statutory period of 60 days. However, it was filed within the condonable period of thirty days. Consequently, the delay in filing the appeal before the lower appellate authority is condoned, and the matter is remitted back to the Commissioner (Appeals) to decide the appeal on merit.

It is emphasized that a reasonable opportunity of hearing should be granted to the appellant to present their case, and both sides are allowed to produce evidence in support of their arguments. The judgment concludes by stating that the decision was dictated and pronounced in the open court.

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