2019 (9) TMI 177

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....(Appeals) impugned before it and dismissed the Appeal on the ground that the same was time barred. 2. The operative portion of the order passed by the learned Tribunal on 30th January 2019 is quoted below for ready reference:- "From the above extraction, we do not find that there is any direction to dispose the appeal on the merits of the case. When the commissioner (Appeals) has rejected the appeal on the ground of being time barred, this Tribunal cannot go into the merits of the matter. We do not find any flaw in the rejection of the appeal by Commissioner(Appeals). On reading of the judgment dated 3.12.2014 of the Hon'ble High Court, it is very much clear that there is no direction to decide the appeal on merit and there ....

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.... learned counsel for the parties, we are of the opinion that the Appellate Authorities created under the Act ought to decide the Appeals usually on merits. The ground of time bar is a technical bar to the maintainability of the appeal before the competent forum and even if beyond a period, the time bar cannot be relaxed by the Appellate Authority itself, but, when once there was an intervention by the High Court under Article 226 of the Constitution of India and the learned Single Judge of this court clearly expressed in the order that a period of approximately six years was to be excluded from the period of limitation, merely because the learned Single Judge did not direct further to decide the Appeal on merits, in our opinion, the learned....