Tribunal Remands Case to Verify Receipt Date of Order for Limitation and Condonation under Relevant Rules

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....The appellate tribunal remanded the matter to the Commissioner (Appeals) to determine the precise date of receipt of the impugned order, as this date is critical for calculating the limitation period for filing the appeal. The tribunal noted two possible receipt dates, each affecting the expiry of the three-month statutory period and the subsequent three-month extension for condonation. Since the exact date of receipt affects the condonability of the delay, the Commissioner (Appeals) was directed to examine departmental records and ascertain the correct date. Upon determination, the Commissioner (Appeals) shall exercise discretion regarding condonation of delay through reasoned orders. The appeal was allowed solely for the purpose of remand, with the final decision on condonation pending the Commissioner's findings.....