Limitation for appeal barred condonation beyond statutory period; pending rectification did not cure the delay.

An appeal filed before the Commissioner (Appeals) with a delay of 355 days could not be entertained because the limitation framework did not confer power to condone delay beyond the statutory period. The pendency of a rectification application under Section 74 of the Finance Act, 1994 did not suspend or remove the bar of limitation for the appeal. The order rejecting the appeal as time-barred was therefore upheld, and no interference was warranted.

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Issues: Whether the Commissioner (Appeals) could entertain an appeal filed with a delay of 355 days and whether the rejection of the appeal as time-barred required interference.

Analysis: The appeal before the Commissioner (Appeals) was undisputedly delayed by 355 days. The governing limitation framework did not confer power on the Commissioner (Appeals) to condone delay beyond the statutory period. The pending rectification application under Section 74 of the Finance Act, 1994 did not alter the limitation bar against the appeal.

Conclusion: The order rejecting the appeal as time-barred was upheld and no interference was warranted.

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