https://www.taxtmi.com/caselaws?id=76438 A 49-day delay in filing the appeal before the Commissioner (Appeals) was treated as satisfactorily explained, as the affidavit attributed the lapse to urgent personal work, subsequent non-attendance of the order during file rearrangement, and the deponent's age, which supported a liberal approach. The delay was therefore condoned, and the appeal was to be restored and heard on merits instead of being rejected on limitation. The stated principle is that a reasonable and adequately explained delay in filing an appeal should be condoned so that disputes are decided on merits rather than defeated on technical grounds. en-us Thu, 05 Feb 2009 00:00:00 +0530 Thu, 18 Apr 2013 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76438 A 49-day delay in filing the appeal before the Commissioner (Appeals) was treated as satisfactorily explained, as the affidavit attributed the lapse to urgent personal work, subsequent non-attendance of the order during file rearrangement, and the deponent's age, which supported a liberal approach. The delay was therefore condoned, and the appeal was to be restored and heard on merits instead of being rejected on limitation. The stated principle is that a reasonable and adequately explained delay in filing an appeal should be condoned so that disputes are decided on merits rather than defeated on technical grounds. Case-Laws Service Tax Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76438