Statutory delay limit cannot be extended beyond 90 days, so a time-barred appeal remains not maintainable.

The appellate article states that a Commissioner (Appeals) has no power to condone delay beyond the statutory 90-day limit for filing an appeal. An appeal presented after that outer limit is time-barred and not maintainable, so rejection of such an appeal is in accordance with law. On that basis, the impugned appellate order was sustained and the assessee's challenge failed.

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Issues: Whether the Commissioner (Appeals) could condone delay beyond the statutory period of 90 days in filing the appeal, and whether the appeal dismissed as time-barred was liable to be interfered with.

Analysis: The parties accepted the settled position that the Commissioner (Appeals) has no authority to condone delay beyond the prescribed limit of 90 days. The appeal before the Commissioner (Appeals) had been filed beyond that period, and the rejection of the appeal as time-barred was therefore in accordance with law.

Conclusion: The Commissioner (Appeals) could not condone delay beyond 90 days, and the dismissal of the appeal as time-barred was upheld against the assessee.

Final Conclusion: The impugned appellate order was sustained and the appeal was dismissed.

Ratio Decidendi: Where the statute prescribes a fixed outer limit for condonation of delay, the appellate authority cannot extend that limit and a time-barred appeal beyond that period is not maintainable.

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