Statutory limitation under Section 85(3A) barred further condonation once the appeal was filed beyond the extended period.

An appeal under Section 85(3A) of the Finance Act, 1994 must be filed within two months of receipt of the order, and delay may be condoned only for a further one month on sufficient cause. The statutory scheme gives the appellate authority no jurisdiction to extend time beyond that outer limit. On the pleaded date of communication, the appeal was filed after the condonable period, so limitation was governed by the express statutory bar and the appeal was correctly treated as time-barred.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and whether delay beyond the statutory condonable period could be excused under Section 85(3A) of the Finance Act, 1994.

Analysis: The appeal against the original order was filed after the expiry of the normal two-month period and also beyond the additional one-month period available on showing sufficient cause. Section 85(3A) permits filing within two months from receipt of the decision or order and authorises condonation only for a further period of one month. The statutory scheme does not confer power on the appellate authority to condone delay beyond that outer limit. The appellant's own pleaded date of communication established that the appeal had been filed after the condonable period. The limitation issue was therefore controlled by the express statutory restriction, and the cited authorities on limitation supported the view that the appellate authority lacks jurisdiction to entertain an appeal filed beyond the prescribed extended period.

Conclusion: The appeal was correctly dismissed as time-barred, and no further condonation could be granted.

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