2018 (8) TMI 1400

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....il Choudhary: The issue in this appeal is whether the appellant had filed their appeal within a period of 90 days from the date of passing of impugned order in original before Commissioner (Appeals), i.e. including the condonable period of 30 days. 2. Brief facts are that order in original dated 9.5.2013, which appears to be dispatched by the registered post / speed post on 13.05.2013, but as st....

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....e officer of Commissioner (Appeals), Delhi IV, Faridabad, that they have to file the appeal before Commissioner (Appeals), I P Estate, New Delhi, Counsel for the appellant took papers back and refilled the same on 29.12.2013 at I P Estate, New Delhi. The limitation expired on 15.11.2013, i.e. 60 days from date of receipt of order and the appellant filed the appeal on 9.12.2013, i.e. there is delay....