Appeal dismissed for late filing without condonation; Appellant granted chance to seek extension

The appeal was dismissed by the Tribunal for being filed beyond the statutory time limit without a condonation of delay application. The appellant filed the appeal after the two-month deadline, despite believing they had 90 days based on accompanying communication. The Tribunal granted the appellant an opportunity to file a condonation application within one month, setting aside the Commissioner's order. If the application is submitted, the Commissioner will decide on the appeal's merits accordingly.

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Issues involved:
The appeal dismissed for being filed beyond the statutory time limit under section 85 of the Finance Act, 1994 without a condonation of delay application.

Summary:
The Commissioner (Appeals) dismissed the appeal due to being filed after the specified two-month time limit without a condonation of delay application. The appellant received the order on 12.04.2016 but filed the appeal on 11.07.2016. The appellant believed they had 90 days to file the appeal based on a communication accompanying the order. The appellant's counsel argued that if informed of the delay, they would have applied for condonation. The department's representative contended that the appellant failed to appear before the Commissioner despite opportunities. The Tribunal noted the appeal was filed within the extended one-month period under section 85(3)(a) of the Finance Act but no condonation application was submitted.

The issue was whether the appellant should be allowed to move an application for condonation of delay. Referring to a Kerala High Court case, the Tribunal decided to provide the appellant with an opportunity to file a condonation application. The Commissioner's order was set aside, granting the appellant one month to submit the application. If filed, the Commissioner would decide on the merits, allowing the appeal to the extent indicated.

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