Limitation computation for appeal excluded the date of receipt of the order copy, so the appeal was treated as timely.

Limitation for filing the appeal was computed by excluding the day on which the copy of the original order was received. On that basis, an appeal filed on 21-4-1986 was held to be within the period allowed by law, so the first appellate authority was wrong to treat it as time-barred by one day. The matter was remanded to the Commissioner (Appeals) for disposal on merits after notice to the appellant.

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Issues: Whether the first appellate authority was correct in holding the appeal to be time-barred by one day.

Analysis: The relevant date for computing limitation excluded the day on which the copy of the original order was received. On that basis, the appeal filed on 21-4-1986 fell on the last day permitted by law and there was no delay.

Conclusion: The finding of limitation was / incorrect; the appeal was within time and the matter was remanded to the Commissioner (Appeals) for disposal on merits after notice to the appellant.

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