2008 (8) TMI 253

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...., DR, for the Respondent. [Order]. - This appeal by the assessee is directed against the order of the Commissioner (Appeals) dated 8-2-2008 dismissing the appellant's appeal as time-barred. 2. It is not in dispute that copy of order-in-original was received by the appellant on 22-1-2007. The appellant was required to file appeal within sixty days from the date of communication of the order, that....

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....r the matter in correct prospectives. It is true that the preamble of the order-in-original mentioned that the appeal could be filed within sixty days as provided in the Act but the moot question was whether the resultant delay of three days should be condoned. The intervening two days being Saturday and Sunday, the Commissioner should have shown better discretion and condoned the delay, and decid....