TaxTMI 
TaxTMI 
One of my clients neglected the OIO received for some reason or other. He filed appeal to Commissioner (Appeals) with condonation of delay of 597 days and it is evidently dismissed. Under wrong guidance, instead of going to CESTAT, he filed Writ Petition in HIGH COURT which was also dismissed on 18.09.2017. On merits, he stands a fair chance to win the case. But so far merits were not considered in any forum. Is the period spent in filing WP be relaxed if we file appeal to Tribunal now. I solicit your valuable advice to proceed further or not.
Chance of further appeal
11 Nov 2017 
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Delay condonation: file a tribunal appeal with a focused condonation application if bona fides and strong merits exist.
The question is whether a tribunal will admit a belated appeal with a condonation of delay application after a first appeal and a writ petition were dismissed without consideration of merits. Tribunals may exercise discretion to condone substantial delays when bona fides and sufficient reasons are shown and when the case has strong merits or raises significant questions of law; practitioners recommend filing the appeal to the tribunal with a focused condonation application and preparing supporting factual and legal material. (AI Summary)
The question is whether a tribunal will admit a belated appeal with a condonation of delay application after a first appeal and a writ petition were dismissed without consideration of merits. Tribunals may exercise discretion to condone substantial delays when bona fides and sufficient reasons are shown and when the case has strong merits or raises significant questions of law; practitioners recommend filing the appeal to the tribunal with a focused condonation application and preparing supporting factual and legal material. (AI Summary)