Period of Limitation for Filing Appeal Shall Commence from Date of Actual Service, Not From Original Date of Order | HC
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Case Details: Vibgyor Services v. Union of India - [2024] 159 taxmann.com 618 (Delhi)
Judiciary and Counsel Details
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- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Ashish Chauhan, Adv. for the Petitioner.
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Pradeep Kumar Jha & R. Ramachandran for the Respondent.
Facts of the Case
In the present case, the assessee preferred appeal against Order-in-Original. The Appellate Authority rejected appeal as time-barred based on date of Order-in-Original since it was filed after prescribed 90 days. The assessee filed writ petition and contended that Order-in-Original was never served and it received copy of order later on.
High Court Held
The Honorable High Court noted that admittedly the impugned Order-in-Original was undelivered and no further service attempts were made by the department. The Court also noted that the appeal period would start from date of service, not from the date of Order-in-Original.
In the instant case, the appeal was filed within 90 days of receiving order and therefore it was filed within limitation. Thus, the Court held that the impugned Order-in-Appeal rejecting appeal on limitation grounds was set aside and appeal was directed to be restored to its original number on the records of the Commissioner (Appeals).
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