Limitation extension protected the appeal; dismissal as time-barred was set aside and merits reconsideration ordered.

Where an appeal was filed within the Supreme Court's extended limitation period covering 23.03.2020 to 28.02.2022, dismissal solely as time-barred without examining the substantive grounds was unjustified. The first appellate authority was required to consider the appeal on merits after allowing a fair opportunity of hearing, and the matter was therefore restored for fresh adjudication.

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Issues: Whether the first appellate authority was justified in dismissing the assessee's appeal as time-barred, and whether the matter was liable to be restored for decision on merits.

Analysis: The appeal before the first appellate authority had been filed during the period covered by the Supreme Court's directions excluding the limitation period from 23.03.2020 to 28.02.2022 and granting a further period of 90 days from 01.03.2022. In that background, the dismissal of the appeal solely on limitation, without examining the substantive grounds, was found to be unjustified. To ensure fair hearing and adjudication on merits, the matter was required to be sent back for fresh consideration after giving adequate opportunity of being heard.

Conclusion: The dismissal as time-barred was set aside and the matter was restored to the first appellate authority for fresh decision on merits.

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