Delay in filing appeals must be examined appeal-wise; composite limitation order quashed and remanded for fresh consideration.

Delay in filing appeals before the Commissioner must be examined appeal-wise, and a composite recording of delay without specifying each appeal indicates non-application of mind. The assessees were entitled to a reasonable opportunity to show sufficient cause, including by filing additional affidavits, and the matter had to be reconsidered in accordance with Section 85 of the Finance Act, 1994. The order dismissing the appeals for delay was quashed and the issue of limitation was left open for fresh consideration.

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Issues: Whether the delay in filing the appeals before the Commissioner was properly examined and whether the order dismissing the appeals for delay could be sustained.

Analysis: The order under challenge recorded a range of delay without specifying the delay attributable to each appeal, showing non-application of mind. The delay question therefore required a fresh consideration. The petitioners were entitled to a reasonable opportunity to establish sufficient cause, including by filing additional affidavits, and the matter had to be decided in accordance with Section 85 of the Finance Act, 1994.

Conclusion: The order dismissing the appeals for delay was quashed and the matter was remitted for fresh consideration. The question of limitation was kept open.

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