2024 (2) TMI 1022

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....For Respondent : Mrs. R. Hemalatha Senior Standing Counsel ORDER Mrs. R. Hemalatha, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Order-in-Appeal No.157/2023(CTA-1) dated 24.05.2023. By the impugned order, the respondent herein has dismissed Appeal No.143/2022(CTA-1)(CN) dated 02.08.2022 filed against the Order-in-Origin....

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....dismissed the appeal with the following observations: "2.2. Aggrieved by the impugned order, the appellant ......................................................... In the instant case, as per the postal envelope submitted by the Appellant on 10.05.2022. Therefore, last date to file any appeal was 09.07.2022, therefore, the Appeal was filed beyond the statutory time limit of two months. It is pe....

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....ithout issuing defect Memo to the petitioner stating that the appeal was beyond the statutory time limit of two months from the date of receipt of Order-in-Original No. 81/2022-CHN (ADC) dated 06.05.2022. The petitioner should have been called upon to explain how the appeal was maintainable without an application for condoning the delay. If such an opportunity was given, perhaps, the petitioner co....