2018 (12) TMI 2014

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.... Shri Dharmendra Srivastava, CA, for the Appellant. Shri Mohd. Altaf, Asstt. Commissioner (AR), for the Respondent. ORDER After hearing both the sides we find that the Superintendent (Appeals) vide his letter dated 16-9-2014 addressed to the appellant has returned the appeal filed before Commissioner (Appeals) by observing as under :- "On examination of the subject appeal, it ....

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....ame instead of filing in the office of Commissioner (Appeals), Lucknow. He clarifies that the said mistake occurred inasmuch as both the offices are located at the same place and the person who went to file the appeal wrongly filed it in the Office of the Assistant Commissioner. 3. As they did not hear anything from the Office of Commissioner (Appeals) for a period of more than three years they....

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....d the jurisdiction to decide or to reject the appeal on time bar and it was for Commissioner (Appeals) to decide as to whether there was any delay in filing the appeal. In any case and in any view of the matter if the Appellate Authority would have give a hearing to the appellant before dismissal of his appeal as time barred, all the above facts could have been explained to him. Having not done....