Sisodia

*579 MEMORANDUM **

Kulwant Singh Sisodia and Manisha Sisodia, natives and citizens of India, petition pro se for review of the Board of Immigration Appeals’ (“BIA”) decision dismissing as untimely their appeal of an Immigration Judge’s (“IJ”) order denying their applications for asylum and withholding of deportation. Pursuant to the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (“IIRIRA”), the transitional rules apply, see Kalaw v. INS, 133 F.3d 1147, 1150 (9th Cir.1997), and we therefore have jurisdiction under 8 U.S.C. § 1105a(a), as amended by IIRIRA § 309(c), see Avetova-Elisseva v. INS, 213 F.3d 1192 , 1195 n. 4 (9th Cir.2000). We review de novo whether the BIA has jurisdiction over an untimely appeal, Da Cruz v. INS, 4 F.3d 721, 722 (9th Cir.1993), and we grant the petition for review.

Both the Sisodias and the Immigration and Naturalization Service agree that the notice of appeal was filed no later than the twelfth day after the IJ’s decision. The instruction on the Notice of Appeal form EOIR-26 in use in March of 1996 states the notice of appeal “must be filed with the Office of Immigration Judge having administrative control over the Record of…