- (1.) It appears that the Commissioner (Appeals) decided the appeal ex-parte. The appellants preferred an appeal to the Tribunal with a delay of nine months. The Tribunal has by the impugned judgment dismissed the appeal on the ground of delay. In our view, this is a fit case which should be heard by the Commissioner (Appeals) on merits. We, thus, set aside the order of the Tribunal as well as of the commissioner (Appeals) and remit the matter back to the Commissioner (Appeals) to decide on merits. The appeal is disposed of accordingly. There will be no order as to costs. Appeal allowed accordingly.;