2023 (5) TMI 776

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..... was time barred. It is found that on 05.08.2019 copy of the Order-in-Original was given to Shri Sumit Tawari and not the appellant and therefore the date of service of Order-in-Original on the appellant is 27.09.2019. Therefore, appeal filed before Commissioner (Appeals) is within the limitation provided by law. The impugned Order-in- Appeal is set aside and matter remanded to Commissioner .....

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..... , Taluka Shirur, District Ahmednagar. On 04.08.2017 Revenue sent a letter to the appellant informing that the letter sent to Hinjewadi address was return and addressed the said letter dated 04.08.2017 to Ranjangaon MIDC address intimating date of hearing. Order-in-Original was issued on 12.02.2018 and the same was addressed to Hinjewadi address though Revenue through their letter dated 04.08.2017 .....

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..... 5.08.2019 copy of the Order-in-Original was given to Shri Sumit Tawari and not the appellant and therefore I hold that date of service of Order-in-Original on the appellant is 27.09.2019. Therefore, appeal filed before Commissioner (Appeals) is within the limitation provided by law. 5. In view of the above finding, I set aside impugned Order-in- Appeal and remand the matter to Commissioner (App .....

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