Condonation of delay allowed where mistaken forum selection was caused by the wording of the impugned communication.

Delay in filing the appeal before the Commissioner (Appeals) was condoned where the appellant had pursued the matter before the Tribunal under a bona fide mistaken impression about the proper appellate forum, created by the form in which the impugned communication was issued by the Assistant Commissioner. The Commissioner (Appeals) order was set aside and the appeal was remanded for disposal on merits.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) should be condoned and the matter heard on merits.

Analysis: The delay was attributed to the appellant pursuing the matter before the Tribunal under a mistaken impression as to the proper appellate forum. The prior conduct was held to be explainable because the impugned communication emanated from the Asstt. Commissioner in a manner that could reasonably create the impression that the order was that of the Commissioner.

Conclusion: The delay was condoned, the order of the Commissioner (Appeals) was set aside, and the appeal was remanded for disposal on merits.

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