2022 (2) TMI 138

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....ve for the respondent ORDER The appellant -assessee is in appeal against the rejection of their appeal by the Commissioner (Appeals), refusing to condone the delay in filing of the appeal, as well as on merits. 2. The admitted facts are that the order-in-original dated 05.11.2019 was served on the appellant on the same date. The appellant filed appeal before the Commissioner (Appeals) admittedl....

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....aper relevant to this case are lying with him and called Mr. Tewari near Wazirabad, Delhi to collect the same. Accordingly, the documents were collected on 29.01.2020 and thereafter the appeal was drafted and was ready for filing on 31.01.2020. However, 1st and 2nd February, 2020 being the Saturday and Sunday, the appeal was filed on 03.02.2020, i.e. on Monday. 3. Learned Counsel further points o....

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....e impugned order. 6. In view of above, I find that on the issue of limitation I am satisfied, and agree with the appellant. The appellant was due to sufficient cause prevented from filing their appeal within the prescribed period of limitation of sixty days. Further, on the issue of appeal filed on 90th day, which is within time. Accordingly, the delay before the Commissioner (Appeals) is condone....