Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Tribunal Overturns Dismissal, Allows Late Appeal Filing after Communication Oversight in Finance Act Case. The Tribunal set aside the Commissioner's order dismissing the appeal due to a limitation issue under section 85 of the Finance Act, 1994. The appellant's ...
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Provisions expressly mentioned in the judgment/order text.
Tribunal Overturns Dismissal, Allows Late Appeal Filing after Communication Oversight in Finance Act Case.
The Tribunal set aside the Commissioner's order dismissing the appeal due to a limitation issue under section 85 of the Finance Act, 1994. The appellant's appeal was initially dismissed for being filed three days late without a delay condonation application. The Tribunal held that the appellant was not informed of the delay and allowed them to file a delay condonation application within six weeks, directing an expeditious decision on the matter.
Issues: Appeal against dismissal on grounds of limitation under section 85 of the Finance Act, 1994.
In this case, the appellant filed an appeal against the order passed by the Commissioner (Appeals) dismissing the appeal on the ground of limitation under section 85 of the Finance Act, 1994. The appellant received the order on 04.04.2018 but filed the appeal on 06.06.2018 without a delay condonation application. The Commissioner (Appeals) noted that the appeal was filed 3 days late and did not allow additional time for filing the appeal under the proviso to section 85(3A) of the Act. The appellant argued that they were not informed of the delay by the Commissioner's office, and as the appeal was numbered and a notice for final hearing was sent, they believed it was filed on time. The department supported the dismissal of the appeal due to the lack of a delay condonation application. The Tribunal considered the submissions and noted that the appellant did not dispute the delay but highlighted that the office of the Commissioner (Appeals) did not inform the appellant about the delay during the proceedings or in the order. Citing a Kerala High Court decision, the Tribunal held that without notifying the appellant of the delay, the appeal could not be deemed as not maintainable due to limitation. Therefore, the Tribunal set aside the Commissioner's order and allowed the appellant to file a delay condonation application within six weeks, with the expectation of an expeditious decision on the matter.
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