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    <description>The Tribunal set aside the dismissal order due to delay in filing the appeal under Section 85(3A) of the Finance Act. The dispute over deemed service of the order was resolved in favor of the appellant, emphasizing the importance of adhering to prescribed modes for service of orders. The Commissioner&#039;s decision to dismiss the appeal was deemed unjustified, and the Tribunal directed a review of the appeal on its merits.</description>
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      <description>The Tribunal set aside the dismissal order due to delay in filing the appeal under Section 85(3A) of the Finance Act. The dispute over deemed service of the order was resolved in favor of the appellant, emphasizing the importance of adhering to prescribed modes for service of orders. The Commissioner&#039;s decision to dismiss the appeal was deemed unjustified, and the Tribunal directed a review of the appeal on its merits.</description>
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