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TMI Blog2022 (3) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days from the date of receipt of Orders-in-Original, which is the normal period for preferring appeal. Hon ble Apex Court observed that there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period beyond two months from the date of receipt of Order-in-Original. In these circumstances, it is observed that Commissioner (Appeals) has committed no error while rejecting the impugned appeal on the grounds of limitation. The simultaneous fact which is apparent beyond anybody s contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 50265/2022 - Dated:- 15-3-2022 - MRS RACHNA GUPTA, MEMBER (JUDICIAL) Ms Shruti Kabra, Chartered Accountant for the Appellant Shri Ishwar Charan Authorised Representative for the Department ORDER Present appeal has been filed to assail the order in appeal No. 332/JDR/2020 dated 11.11.2020 vide which the appeal of the present appellant was rejected by Commissioner (Appeals) on the ground of limitation only and the merits were not at all considered. 2. The facts in brief are as follows: That the appellant is the housing board established under State of Rajasthan Housing Board Act. The appellants are engaged in providing and receiving of constructions services with respect to residential / commercial / industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was filed on 25.09.2020 i.e. during the extended period. It is submitted that despite the said ordinance the Commissioner (Appeals) has failed to appreciate that the appeal was filed within the said extended time and as wrongly rejected the appeal on the ground of limitation. 5. Learned Counsel also impressed upon that keeping in view the unprecedented condition of outbreak of covid 19 pandemic during the aforesaid period Hon ble Apex Court also vide its order dated 10.1.2022 had clarified that the period with effect from 15.3.2020 till 28.02.2022 shall stand excluded in computing the period of limitation. Based upon such ordinance and aforesaid decision learned Counsel has prayed that the order passed on the ground of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f receipt of Orders-in-Original, which is the normal period for preferring appeal. Hon ble Apex Court observed that there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period beyond two months from the date of receipt of Order-in-Original. In these circumstances, it is observed that Commissioner (Appeals) has committed no error while rejecting the impugned appeal on the grounds of limitation. 8. The simultaneous fact which is apparent beyond anybody s control is that during the said period of two months there had been unprecedented condition of outbreak of covid 19 panedemic resultin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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