1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Tribunal overturns time-barred appeal decision due to lack of evidence consideration and appellant's explanation opportunity. Remanded for merit review.</h1> The Tribunal set aside the order of the Commissioner (Appeals) rejecting an appeal as time-barred, noting a failure to consider evidence and provide the ... Condonation of delay in filing appeal - the appeal against bill of entry dated 21/01/2009 is beyond the period of 60 days - time limitation - Held that: - the Commissioner (Appeals) when found that the appeal filed belatedly has breached the principles of natural justice. He should have given an opportunity to appellant to explain about the delay in filing the appeal which Commissioner (Appeals) failed to do so - from the records submitted by the appellant in this appeal, it is apparent that the appeal was filed in time. However, these records were neither available to the Commissioner (Appeals) nor he has verified the material. Appeal is disposed off by way of remand to the Commissioner (Appeals) for deciding the appeal before him on the point of limitation on merits. Issues involved:Appeal against order being time-barred.Analysis:The appeal in question was directed against the order of the Commissioner (Appeals) who rejected it as time-barred. The appellant claimed that the appeal was dispatched through a courier service and delivered within the stipulated time frame. The Commissioner (Appeals) rejected the appeal solely on the ground of being time-barred without considering the evidence provided by the appellant. The Tribunal noted that the Commissioner (Appeals) failed to follow the principles of natural justice by not giving the appellant an opportunity to explain the delay in filing the appeal. It was observed that the records submitted by the appellant indicated that the appeal was filed in time, but the Commissioner (Appeals) did not have access to these records or verify the material. Consequently, the Tribunal set aside the impugned order and remanded the case back to the Commissioner (Appeals) for a decision on the point of limitation on merits. The judgment was pronounced in court on 28/02/2018.
TaxTMI 
TaxTMI 
