Appellate Tribunal Upholds Dismissal of Appeals as Time-Barred under Finance Act The Appellate Tribunal upheld the dismissal of the appellants' appeals as time-barred under section 85(3) of the Finance Act, 1994. The appeals were filed ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate Tribunal Upholds Dismissal of Appeals as Time-Barred under Finance Act
The Appellate Tribunal upheld the dismissal of the appellants' appeals as time-barred under section 85(3) of the Finance Act, 1994. The appeals were filed beyond the prescribed three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Tribunal affirmed that the appeals were filed beyond the statutory time limit of six months specified under section 85(3) and thus dismissed them as time-barred.
Issues involved: Appeal against dismissal of appeal as time-barred u/s 85(3) of Finance Act, 1994.
The appellants appealed against the Ld. Commissioner (Appeals) order dismissing their appeal as time-barred u/s 85(3) of the Finance Act, 1994. The appeal was filed beyond the three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Ld. Commissioner (Appeals) found the appeals were filed beyond the prescribed time limit and thus dismissed them as time-barred. The appellants acknowledged filing the appeals beyond the six-month time limit specified u/s 85(3). Consequently, the Tribunal upheld the Ld. Commissioner (Appeals) decision, stating that the appeals were filed beyond the statutory time limit and dismissed them as time-barred.
In conclusion, the Appellate Tribunal upheld the dismissal of the appellants' appeals as time-barred u/s 85(3) of the Finance Act, 1994.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
