9911796707
TMI Blog2022 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... iled beyond the statutory period of filing the Appeal before the tribunal due to Covid 19 pandemic - Delay in filing of appeal before the Commissioner (appeals) - HELD THAT:- The Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. The Appeal filed by the Appellant is allowed by way of remand to the Ld.Commissioner(Appeals). X X X X Extracts X X X X X X X X Extracts X X X X ..... led Miscellaneous Application (EH) for out of turn hearing of the Appeal. 5. With the consent of both sides, the Appeal itself is taken up for hearing. 6. Heard both sides and perused the Appeal records. 7. I find that the Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner(Appeals) for deciding the Appeal on merits without further visiting the aspect of limitation. 9. In view of the above discussion, the Appeal filed by the Appellant is allowed by way of remand to the Ld.Commissioner(Appeals). Miscellaneous Application (EH) also gets disposed of. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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