https://www.taxtmi.com/caselaws?id=35027 The Tribunal held that despite appeals being received after the time limit, they were considered filed within time as they were dispatched to the wrong office by mistake. Relying on previous cases, the Tribunal emphasized that time spent before the wrong forum should not count towards the limitation period. The appellant's diligence in pursuing the case supported setting aside the Commissioner (Appeals)'s order. The mistake in dispatching the appeals did not justify penalizing the appellant, and all appeals were remanded for a decision on merits. en-us Thu, 29 Jan 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35027 The Tribunal held that despite appeals being received after the time limit, they were considered filed within time as they were dispatched to the wrong office by mistake. Relying on previous cases, the Tribunal emphasized that time spent before the wrong forum should not count towards the limitation period. The appellant's diligence in pursuing the case supported setting aside the Commissioner (Appeals)'s order. The mistake in dispatching the appeals did not justify penalizing the appellant, and all appeals were remanded for a decision on merits. Case-Laws Customs Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35027