Statutory limitation with fixed condonation ceiling bars appellate discretion beyond the maximum period permitted.

A statutory limitation period with a fixed condonation ceiling cannot be extended by appellate discretion beyond the maximum period expressly permitted. The appeal was filed 195 days after receipt of the order-in-original, while the governing provision allowed filing within two months and condonation only for a further 30 days. The explanation that the order was not received in time was rejected on the record, and there was no legal basis to treat the delay as extendable beyond the statutory limit. The appeal was therefore rejected as time-barred, and the delay was not condonable.

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Issues: Whether the Commissioner (Appeals) was justified in rejecting the appeal as time-barred and whether delay of 195 days could be condoned beyond the statutory limit.

Analysis: The appeal against the order-in-original was filed after 195 days from the date of receipt. The governing limitation provision allowed filing within two months and condonation only up to a further 30 days. The explanation that the order was not received in time was found unacceptable on the record, and no basis existed to treat the delay as legally extendable beyond the statutory ceiling. The authority exercising appellate jurisdiction had no power to condone delay beyond the period expressly permitted by the statute.

Conclusion: The rejection of the appeal on limitation was and the delay could not be condoned; the finding is against the assessee.

Ratio Decidendi: Where a statute prescribes a fixed limitation period with a limited extension for condonation, the appellate authority cannot condone delay beyond the maximum period expressly authorised by the statute.

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