9911796707
TMI Blog2022 (5) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... tive for the Respondent ANIL CHOUDHARY: Heard the parties. This Appeal is against impugned Order-in-Appeal whereby the Commissioner (Appeals) have dismissed the Appeal on the ground of limitation. 2. Learned Counsel for the Appellant urges that the Order-in- Original dated 23/10/2019 was served on the assessee on 30/10/2019. Learned Counsel states that prima facie there is no liability to servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... patch. Further, it is mentioned that a copy of the notice was also marked to the notice board in the office, as per Section 30C of the Act. 3. It is further urged that after service of the Order-in-Original on 30/10/2019, the Appellants thereafter entrusted the case papers to the Chartered Accountant-Mr. Shivanshu Bhargav for drafting and filing of the appeal. However, due to medical emergency pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant/ assessee in filing their appeal before the Commissioner (Appeals). Accordingly, in the interest of justice, the delay in filing Appeal before the Commissioner (Appeals) is condoned, and this Appeal is allowed by way of remand to the learned Commissioner (Appeals), to decide the Appeal on merits after hearing the Appellant and giving opportunity of making his pleading and filing evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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