Sanjib Banerjee, Suvra Ghosh, J. - (1.) The Court : The assessee questions the propriety of an order-in- original on the ground that it completely misread a judgment of the Tribunal that was binding on it and it failed to notice an explanation to a provision that was applicable in the present case.
(2.) In short, the case made out by the appellant assessee is that the adjudicating authority acted in error of jurisdiction in passing the order impugned.
(3.) The order of the adjudicating authority was amenable to appeal. However, the Commissioner (Appeals) could not entertain the appeal since it was filed beyond the period permitted and the additional period of 30 days as envisaged by the appellate provision. The appellate authority held that in view of the wording of the provision, the appellate authority had no jurisdiction to condone any delay beyond 30 days after the expiry of the usual period permitted to carry an appeal. Such order of the Commissioner (Appeals) was carried before the Tribunal. However, the appeal was withdrawn.;