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2024 (8) TMI 981
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....Mr. V. Prasanth Kiran, Government Advocate (Taxes) ORDER An appellate order dated 02.04.2024 is assailed on the ground that the appellate authority rejected the appeal solely because such appeal was presented 29 days beyond the three month time period. An order dated 31.10.2023 was issued against the petitioner by the second respondent herein. Such order was carried in appeal before the firs....
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....al was communicated to the petitioner on 31.10.2023. If computed from such date, the three month period elapsed on 30.01.2024, whereas the petitioner is entitled to seek condonation of delay for further 30 days. The appeal was presented on 29.02.2024 which is within the said condonable period. On perusal of the order in original, such order was issued without the petitioner being heard. In these c....