3.2 Further, according to the learned counsel for the petitioner, aggrieved over the assessment order relating to the year 2008-09 dated 04.05.2015, which was served on 05.05.2015 in person, the petitioner preferred an appeal before the 2nd respondent on 20.05.2015, which is well within the prescribed time limit of 30 days. On such filing of appeal, the 2nd respondent has returned the appeal papers by return memo dated 08.06.2015 by stating that it is time barred by 5 months and date of realization of cheque is not known. Thereafter, another Return Memo in Rc.1046 of 2015 dated 29.06.2015 was issued to resubmit the application after rectifying the defects within 10 days from the date of receipt. Again, by another Return Memo dated 06.07.2015, same direction was issued. However, the 2nd respondent has returned the appeal papers in his Return Memo No.N.Dis.1178/2015 dated 15.07.2015 stating that assessment order was originally passed on 21.11.2014 and on 04.05.2015 a rectification order was passed and hence the appellant would have filed the appeal on receipt of the original order since all the issues involved in both the orders are one and the same. Hence, according to the learned counsel, the appellate authority rejected and returned the appeal papers as time barred.
