2026 (7) TMI 853

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....d after 90 days i.e. beyond the condonation period of 30 days. Being aggrieved the appellant has filed the present appeal before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant submits that the Commissioner (Appeal) has considered the date of service of O-I-O as 06.03.2024 which is the actual date of the O-I-O. She submits that since this O-I-O was not received by the appellant, they had submitted a letter on 09.05.2024 seeking the copy of the O-I-O. vide e-mail dated 21.05.2024, the department has sent the copy of the O-I-O. It should be taken as date of receipt of O-I-O. Once the date of receipt of O-I-O is taken as 21st May, 2024, the filing of the appeal before the Commissioner (Appeal) on 19.07.2024 will be wi....

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....t the Revenue authorities have made typographical mistake in the body of the e-mail. Therefore, going by the factual evidence produced before me, I find that the appellant has filed the appeal within the normal period of 2 months. 6. As the factual details and the documentary evidence have to be properly verified to come up to a conclusion as to whether the Adjudication order passed is proper or not, I remand the matter to the Commissioner (Appeals) to verify all the documentary evidence and pass a considered decision within 4 months from the date of receipt of this order. 7. The appeal stands disposed off thus. (Pronounced in open court on 02.07.2026) ============= Document 1 Impressional Pota Mab 3903501337 QstiN HO....

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....e supplied at the egrbest in the aforesaid circumstances, it is most humbly requested that the Order-in-Original if any issued in connection to the above referred SCN dated 01.12.2022 may kindly be supplied to me at the earliest. The request made hereinabove is for your kind consideration Thanking you. Your Fanhluity Impressional Foto hamann M/s Impressiontal Poté (G.C.DAHPM3800G) Proprietor 4A Golam Jilani Khan Road Kolkata-700032 ======**-* ------- Document 2 to me ^ From Appraising Group- V [email protected] To [email protected] Date 21 May 2024, 16:34 & Standard encryption (TLS). See security details Gentlemen, In response to your letter dated 09.05.2024 the Order-in-Or....