https://www.taxtmi.com/caselaws?id=119639 The Tribunal directed the Commissioner (Appeals) to consider the initial filing date of the appeal as the date of filing, despite procedural defects. The Tribunal emphasized that the appeal should be assessed on its merits after rectifying the defects and condoning the 15-day delay. As a result, the Tribunal allowed the appeal, remanding the case for further consideration and disposing of the stay petition. en-us Fri, 28 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 13:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119639 The Tribunal directed the Commissioner (Appeals) to consider the initial filing date of the appeal as the date of filing, despite procedural defects. The Tribunal emphasized that the appeal should be assessed on its merits after rectifying the defects and condoning the 15-day delay. As a result, the Tribunal allowed the appeal, remanding the case for further consideration and disposing of the stay petition. Case-Laws Customs Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119639