Time Limit for Appeal to Tribunal

[Mehul Doshi]

I had Received Order from Commissioner of Appeal as on 01/10/2016, regarding rejection of Late filling of Appeal.

Is there any other way to make an appeal in tribunal on the ground of fact..

Date of Original Order issued by Commissioner is as on 1.6.2015

Date of filling appeal against order is 1.02.2016

Date of Received order from commissioner of appeal is 01/10/2016.

Which types of remedies available with me..

[Rajagopalan Ranganathan]

Sir,

What is the date of communication (date of receipt of the order) of order of the original authority. You have to file your appeal to Commissioner (Appeals) within two months (60 days) from the date of communication. Commissioner has power to condone the delay in filing of appeal within further period of one month from the date of expiry of date before which you have to file the appeal. You have filed the appeal on 1.10.2016 which is hopelessly time barred. You cannot even get relief from Tribunal. You may try to file a writ in the jurisdictional High Court and try to get the remedy. However the Court may impose some cost on you.

[Ganeshan Kalyani]

Pls refer Section 86 of the Finance Act , 1994.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ranganathan. Even in writ petition you can gain success only if you have genuine grounds from non filing of appeal before Commissioner (Appeals)

AI Summary

Time limits for appeal bar tribunal jurisdiction when statutory appellate time and condonation rules are not complied with. An appeal to the Commissioner (Appeals) must be filed within the prescribed appellate period from communication of the original order; the Commissioner may condone delay for a limited additional period. Failure to comply with these statutory timelines curtails the appellate forum's jurisdiction, and a writ petition to the High Court remains an alternative remedy subject to demonstrable grounds for non-filing and potential costs.