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TMI Blog2018 (8) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the appeal on 9.12.2013 which was to be taken to be date of filing though it was filed at the wrong office of Commissioner (Appeals). Accordingly, delay in filing the appeal was within the condonable period - Finding the delay reasonably explained, it is held that appeal was filed within the condonable period and there was reasonable cause for the delay. The delay in filing the appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post / speed post on 13.05.2013, but as stated by appellant, was not served on them. The appellant came to know about the order-in-original only upon receipt of letter from Superintendent for payment of government dues dated 29.8.2013 calling them to deposit the dues by 1.9.2013 failing which special mode of recovery was likely to be initiated. Thereafter, the appellant approached the department t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal on 9.12.2013, i.e. there is delay of 24 days in filing the appeal which is within the Condonation power of Commissioner (Appeals). However, the actual date of filing the appeal before learned Commissioner (Appeals) is 26.12.2013 and it was filed beyond the condonable power of Commissioner (Appeals), and therefore, he dismissed the appeal. 3. Learned AR supported the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). Accordingly, we remand the matter back to Commissioner (Appeals) to decide the matter on merits after hearing the appellants. The appellants are directed to appear before Commissioner (Appeals) and are at liberty to file further grounds and submission, as he may be advised. 5. The appeal is allowed by way of remand. (Dictated and pronounced in the open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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