2024 (10) TMI 1238

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..... LD THAT:- The impugned order is set aside and the matter is remitted back to the Appellate Authority to decide the appeal afresh in accordance with law. The Appellate Authority shall decide the issue with regard to the date of filing of the appeal. If there is delay of less than thirty days, the Appellate Authority shall give an opportunity to petitioner for seeking condonation of delay. Petition .....

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..... finding that the appeal was filed on 29.11.2023 and dismissed the appeal as time barred. 4. Learned counsel for the petitioner submits that the appeal was filed within limitation. Alternatively, the Appellate Authority had power to condone the delay up to thirty days. No opportunity was granted to the petitioner for seeking condonation of delay, if any. 5. Learned counsel for the respondent defen .....

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