Defective appeal filing counts from first presentation for limitation, so the time-bar finding was set aside and merits review directed.

An appeal initially presented within the prescribed limitation period, though defective, was treated as filed on the date of first presentation because the defect memo and later rectification did not alter the original filing date. The later corrected submission was therefore not the operative date for limitation. On that basis, rejection of the appeal as time barred was unjustified, and the time-bar finding was set aside with the matter remanded for decision on merits.

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Issues: Whether the initial presentation of a defective appeal could be treated as the date of filing for limitation purposes, and whether rejection of the appeal as time barred was justified.

Analysis: The appeal before the Collector (Appeals) was initially filed within the prescribed period, though it suffered from defects. The defect memo had been issued and the papers were later returned after rectification. The initial presentation, and not the later corrected filing, was treated as the relevant date for limitation. On that basis, the appeal was not barred by time.

Conclusion: The finding that the appeal was time barred was set aside and the matter was remanded for decision on merits.

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