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TMI Blog2015 (5) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... n Mysore and in the impugned order Commissioner (Appeals) has taken the date of receipt of the appeal as the date on which it was received in his office and not the office of Commissioner in Mangalore - We have seen the acknowledgment received by the appellant's courier in Mangalore and it shows that rubber stamp is of the office of the Commissioner. We find in the case of M.R. International V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee. - E/Stay/21230/2014, E/21103/2014-DB - - - Dated:- 25-11-2014 - B S V Murthy And S K Mohanty,JJ. For the Appellant : Mr H S Anantha Padmanabha, Adv. For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: The appeal has been dismissed on the ground that the same has been filed beyond the condonable period by the learned Commissioner (Appeals) in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed the order-in-original was in Mysore and the Commissioner (Appeals) office was in Mangalore and both show that the acknowledgment with the rubber stamp of the concerned office. We have seen the acknowledgment received by the appellant's courier in Mangalore and it shows that rubber stamp is of the office of the Commissioner. We find in the case of M.R. International Vs. CC, Mumbai [2012 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) for the delay and we also hold that there is no delay in filing the appeal. Accordingly since the Commissioner (Appeals) has dismissed the appeal as time-barred without considering the merits, we set aside the impugned order and remand the matter to the learned Commissioner (Appeals) to decide the matter afresh on merit in accordance with law. It is made clear that if there is a stay appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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