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Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
TRT-2026-683
Issue Favourable to Tax Payer ?:- yes
Held - The period of 3 months counting from the order-in-original dated 14.12.2019 would have expired on 13.03.2020. As such, the petitioner could have preferred an appeal with an explanation within a further period of 1 month from 13.03.2020, which he failed to do and ultimately preferred the appeal on 25.09.2021. The delay in filing the appeal persuaded the learned appellate authority to reject the application on ground of limitation. Howeve.....
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