Date of knowledge can govern limitation where supported by affidavit and unrebutted, restoring an appeal for merits hearing.

Where an assessee shows by affidavit that the assessment order came to knowledge only when recovery proceedings began, and there is no contrary material, the date of knowledge may be treated as the relevant date of receipt for limitation purposes. On that basis, the appeal before the CIT(A) was held to be within time, and the refusal to condone delay was set aside because the CIT(A) had declined to entertain the appeal without examining the merits. The matter was remanded to the CIT(A) for fresh adjudication on merits after giving the assessee a reasonable opportunity of being heard.

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Issues: Whether the appeal before the CIT(A) was barred by limitation and whether the delay ought to have been condoned on the basis of the assessee's date of knowledge of the assessment order.

Analysis: The assessee asserted that the assessment order came to his knowledge only when recovery proceedings were initiated, and this assertion was supported by an affidavit. In the absence of material to the contrary, the date on which the assessee gained knowledge of the order was treated as the relevant date of receipt. On that footing, the appeal filed before the CIT(A) was held to be within time, and the CIT(A) was found to have erred in declining to entertain the appeal without examining the merits. The matter was therefore restored to the CIT(A) for fresh adjudication after giving the assessee a reasonable opportunity of being heard.

Conclusion: The refusal to condone delay was set aside, and the matter was remanded to the CIT(A) for decision afresh on merits.

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