https://www.taxtmi.com/caselaws?id=101951 Where an appeal is rejected as time-barred, the appellate authority must consider any explanation that the filing was attempted earlier and cannot refuse condonation merely because no formal application is on record. If the record does not show that the appellant was told the appeal was delayed, the delay issue requires fresh examination with a fair opportunity to file affidavit or other supporting material and be heard on condonation. The appeal should not be dismissed on limitation without first deciding that question properly; the matter was remanded for reconsideration of delay and, if necessary, the appeal itself. en-us Fri, 22 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101951 Where an appeal is rejected as time-barred, the appellate authority must consider any explanation that the filing was attempted earlier and cannot refuse condonation merely because no formal application is on record. If the record does not show that the appellant was told the appeal was delayed, the delay issue requires fresh examination with a fair opportunity to file affidavit or other supporting material and be heard on condonation. The appeal should not be dismissed on limitation without first deciding that question properly; the matter was remanded for reconsideration of delay and, if necessary, the appeal itself. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101951