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of <h1>Limitation computation for appeal from ex parte order communicated late: appeal timely; ex parte order set aside, remitted</h1> Dominant issue: whether the appeal was rightly dismissed as time-barred where the ex parte order dated 11.02.2025 was communicated to the appellant on ... Permission to amend the prayer clause to challenge the appeal order dated 24.11.2025 - HELD THAT:- Relying on M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr. [2025 (12) TMI 1598 - ALLAHABAD HIGH COURT], it has been stressed that the appeal authority has wrongly dismissed the appeal filed by the petitioner as time barred inasmuch as ex parte order dated 11.02.2025 was first communicated to the petitioner on 01.10.2025. Computed therefrom, the appeal has been filed within time. Prima facie, the order passed by the appeal authority may run contrary to the law laid down by this Court in M/S Bambino Agro Industries Ltd. The impugned ex parte order dated 11.02.2025 is set aside the matter is remitted to the appeal authority to pass appropriate orders, in accordance with law keeping in mind the law laid by this Court in M/S Bambino Agro Industries Ltd. - the present writ petition stands disposed of. Issues: (i) Whether the appeal authority correctly dismissed the appeal as time barred where the ex parte order was communicated to the petitioner on a later date, and whether the ex parte order should be set aside and the matter remitted for reconsideration.Analysis: The issue concerns computation of limitation for filing an appeal where an ex parte order exists and its date of communication to the affected party is in dispute. The court examined the applicability of the legal principle that limitation runs from the date of communication of the order to the party, and considered the precedent relied upon concerning similar facts. Applying that principle, the court found a prima facie conflict between the appeal authority's dismissal of the appeal as time barred and the rule that the appeal period is computed from the date the ex parte order was communicated to the petitioner. In view of the precedent, the court concluded that the ex parte order required reconsideration by the appeal authority in light of the correct computation of limitation and directed setting aside of the impugned ex parte order and remitting the matter for appropriate orders consistent with the cited precedent.Conclusion: The impugned ex parte order is set aside and the matter is remitted to the appeal authority for fresh consideration in accordance with law; outcome is in favour of the assessee.
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