Limitation from quantification date supports appeal maintainability; prior stay proceedings indicated condonation of delay.

Limitation for filing an appeal was to be computed from the date the demand was quantified and communicated, because the assessee could effectively challenge the matter only after that communication. Prior stay proceedings in the same matter also indicated that the delay had already been treated as condoned. On that basis, the appeal was not time-barred and was remitted for disposal on merits.

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Issues: Whether the appeal before the Commissioner (Appeals) was time-barred when reckoned from the date of communication of the quantification order, and whether the earlier stay proceedings indicated condonation of delay.

Analysis: The appeal was filed within the prescribed time if limitation was computed from the date on which the demand was quantified and communicated, since the assessee could meaningfully agitate the grievance only after such quantification. The record also showed that the Commissioner had already dealt with the stay application in the same proceedings, which indicated that the delay in filing the appeal had been treated as condoned.

Conclusion: The dismissal of the appeal as time-barred was unsustainable; the appeal was held to be within time and the matter was sent back for disposal of the appeal on merits.

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