Assessment order was served on assessee on 7-8-2023, and the due date for filing of appeal was 15-9-2023. Assessee filed an appeal on 25-8-2023. Tribunal held that merely issuing an order on 30-3-2023 would not start the due date for filing of the appeal, but the calculation of the due date for filing of the appeal, which was done by the assessee on the date of service of the order, was plausible; therefore, CIT (A)  was not right in dismissing the appeal on the ground of delay.   The matter was remanded to the file of CIT(A) to decide on the merits.   (AY. 2017-18, 2021-22)