2025 (2) TMI 665

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..... r the date mentioned on it - HELD THAT:- The Additional Commissioner has clearly taken an extremely narrow and pedantic view since the condonable period of an additional 30 days was one which was clearly applicable and could have been invoked for the purposes of entertaining the appeal and trying the challenge on merits. The Order-in-Appeal of the Additional Commissioner dated 29 December 2023 is .....

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..... ore us, the petitioner had filed and instituted that appeal on 21 May 2023. It had, however, contended before the Additional Commissioner that although the Order-in-Original is stated to have been passed on 22 February 2023, a copy of the same was received by it only on 15 March 2023. 3. The Additional Commissioner, however, has alluded to the fact that all orders are communicated electronically .....

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..... riod of an additional 30 days was one which was clearly applicable and could have been invoked for the purposes of entertaining the appeal and trying the challenge on merits. 6. In view of the aforesaid, we allow the instant writ petition and quash the Order-in-Appeal of the Additional Commissioner dated 29 December 2023. The appeal shall consequently be accepted as having been filed within the t .....

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