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TMI Blog2024 (10) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... as received by the appellant on 04.04.2018. The period of two months would expire on 03.06.2018 but the appeal, as noted above, was filed on 06.06.2018. However, what needs to be noted is that the office of the Commissioner (Appeals) allotted a regular number to the appeal and information was also sent to the appellant for final hearing of the appeal without informing the appellant that the appeal was defective as there was a delay of 3 days in filing the appeal. The order passed by the Commissioner (Appeals) also does not mention that during the course of the hearing of the appeal, learned counsel for the appellant was apprised that there was a delay and the appeal was not accompanied by a delay condonation application. It will, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant for delayed filing of the appeal. I am unable to allow the additional time as provided under proviso to clause 3A of Section 85 of the Act. 4. Shri Ajitesh Dayal Singh, learned counsel for the appellant submitted that at no point of time, the office of the Commissioner (Appeals) informed the appellant that there was a delay of 3 days in filing the appeal, nor the said delay was pointed out by the Commissioner (Appeals) at the time of hearing of the appeal. Learned counsel pointed out that the appeal was numbered and a notice for final hearing of the appeal was also sent by the office of the Commissioner (Appeals) to the appellant, as a result of which the appellant appeared before the Commissioner (Appeals). Learned counsel, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. The order passed by the Commissioner (Appeals) also does not mention that during the course of the hearing of the appeal, learned counsel for the appellant was apprised that there was a delay and the appeal was not accompanied by a delay condonation application. 9. In such circumstances, the contention advanced by learned counsel for the appellant that the appellant was under a belief that the appeal was filed within time deserves to be accepted. 10. The Kerala High Court in almost similar circumstances also observed: 2. It is to be noted that the appeal was not found defective as it was unaccompanied by any delay petition and the appeal was registered. If there was any delay involved, the Office ought to have brought it to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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