2019 (7) TMI 1243

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....e this Court. 3. With consent of learned counsel on both sides, main writ petition is taken up, heard out and is being disposed of. 4. Crux and gravamen of this case and the narrowed down central / lone issue has been captured in the previous proceedings of this Court dated 27.06.2019, which reads as follows: 'Mr.V.Srikanth, learned counsel on record for writ petitioner is before this Court. Mr.N.Senthilkumar, learned Standing Counsel accepts notice on behalf of both the respondents. 2. A statutory appeal under Section 85(3A) of Finance Act, 1994 has been dismissed by the first respondent on the ground of limitation. This is vide order dated 03.05.2019 in Appeal No.144/2019(CTA-I) (hereinafter 'impugned order....

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....om the department's file are postal receipts. It is submitted that the postal acknowledgment card is not available in the department file. 6. Adverting to an Electronic Mail dated 04.12.2018 from the department, learned counsel for writ petitioner submits that the postal receipt and the postal acknowledgment card as provided by the department (in response to writ petitioner's query) are as follows: 7. A perusal of the postal acknowledgment card reveals that the writ petitioner addressee has been described as 'M/s. Beeku Exports, Chennai - 99'. In the considered view of this Court, this is hardly an address much less a postal address, wherein a proper delivery is possible. 8. As can be seen from the memorandum of gro....

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.... dated 03.05.2019 being reference Order-in-Appeal No.144/2019(CTA-I) made by 1st respondent is set aside. To be noted, it is set aside without expressing any opinion or view on the merits of the matter. It is being set aside for the purpose of facilitating the matter being examined on merits by the First Appellate Authority namely the 1st respondent. b) The 1st respondent Appellate Authority shall take up the appeal being a Statutory appeal under Section 85 of the Finance Act, 1994 filed by the writ petitioner, examine the same on merits and pass orders in accordance with law. c) Orders passed on merits in the aforesaid manner by the 1st respondent in the appeal shall be communicated to the writ petitioner under due acknow....