Limitation in tax appeals bars condonation once the statutory extension is exhausted and delay remains unexplained.

An appeal filed against an order-in-original under Section 85 of the Finance Act, 1994 was treated as time-barred because it was lodged beyond the prescribed limitation period and beyond the further condonable period available to the Commissioner (Appeals). The record showed earlier delivery of the order at the appellant's address, while the explanation for delayed receipt was found inconsistent and unsupported. As the delay exceeded the statutory power to condone, the appeal could not be entertained, and the challenge to dismissal on limitation failed.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and whether the delay beyond the statutorily condonable period could be entertained.

Analysis: The appeal against the order-in-original was filed beyond the prescribed period under Section 85 of the Finance Act, 1994. The record showed delivery of the order at the appellant's address on an earlier date, and the explanation offered for delayed receipt was found inconsistent and unsupported. The Tribunal held that the delay exceeded the further period that could be condoned by the Commissioner (Appeals), and therefore no statutory power remained to entertain the appeal. The absence of a satisfactory explanation also negatived any basis for condonation.

Conclusion: The appeal was rightly held to be time-barred and the challenge to dismissal on limitation failed.

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