Limitation objection on appeal filing failed where registered-post dispatch and delivery were shown, leading to remand on merits.

Where appeal papers are shown to have been dispatched by registered post within time and postal evidence indicates delivery to the addressee, the filing objection on limitation is not sustainable. The Tribunal further noted that, even on an assumed short delay, the appellants had not been given an opportunity to place supporting evidence before the lower appellate authority. On those facts, it held that there was no delay in filing the appeals and rejected the limitation objection. The matter was remanded to the Commissioner (Appeals) for fresh decision on merits after giving the appellants an opportunity of hearing.

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Issues: Whether the appeals were barred by limitation on account of delay in filing, and if not, whether the matter should be remanded for decision on merits.

Analysis: The Tribunal accepted the appellants' explanation that the appeal papers had been sent by registered post within time and relied on the postal certificate indicating delivery to the addressee. It also noted that, even assuming a short delay, the appellants had not been given an opportunity to produce the supporting evidence before the lower appellate authority. On the facts, the Tribunal found that there was no delay in filing the appeals.

Conclusion: The objection as to limitation was rejected in favour of the assessee, and the matter was remanded to the Commissioner (Appeals) for decision on merits after giving the appellants an opportunity of hearing.

Final Conclusion: The appeals succeeded to the extent of establishing timely filing, and the controversy was sent back for fresh adjudication on merits.

Ratio Decidendi: Where appeal papers are shown to have been dispatched and delivered within time, and an opportunity to substantiate the filing position has not been afforded, dismissal for delay is not justified.

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