2008 (3) TMI 531

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..... S.N. Jha, President]. This appeal has to be allowed on a short point and, therefore, it is not necessary to set out the facts of the case. The appeal of the appellant-assessee has been dismissed by the Commissioner (Appeals) as being time barred as the appeal was filed beyond ninety days of the date of communication of the order. It may be mentioned here that period of limitation for filing .....

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..... ice on a certain day or within a prescribed period, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be treated as done or taken in due time, if it is done or taken on the next working day. In other words, in such cases, the limitation gets extended automatically by legal fiction to the next working day. 9-1-2005 being Sunday and th .....

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