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TMI Blog2018 (5) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) dismissed the appeal on the ground of time bar without going into the merit of the case. The appeal before the Commissioner (Appeals) was filed on 2.6.2015 whereas the order-in-original was received by the appellant on 3.3.2015. Learned Commissioner (Appeals) contended that there is a delay of 31 days in filing the appeal. He also contended that due to delay of 31 days, it is beyond the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order. 4. On careful consideration of the submissions made by both the sides, I find that as per the facts narrated by the learned counsel and appearing in the impugned order, the order-in-original was received by the appellant on 3.3.2015 and appeal was filed on 2.6.2015 i.e. well within the three months' time of condonable period. Therefore, the appeal before the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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