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    <description>The Tribunal allowed the appeal, setting aside the impugned order based on the dismissal of the appeal by the Commissioner (Appeals) on the ground of limitation. The case was remanded to the Commissioner (Appeals) for a hearing on merits, granting the appellant the opportunity to present their case with proper service of the order for a fair hearing.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order based on the dismissal of the appeal by the Commissioner (Appeals) on the ground of limitation. The case was remanded to the Commissioner (Appeals) for a hearing on merits, granting the appellant the opportunity to present their case with proper service of the order for a fair hearing.</description>
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