https://www.taxtmi.com/caselaws?id=122631 The Appellate Tribunal allowed the condonation of delay application, remitting the matter back to the Commissioner. The Commissioner was directed to provide the appellants with a hearing and reconsider the appeal within four months. The Tribunal emphasized the necessity of passing a speaking order and granting a hearing before rejecting appeals based on limitation, citing similar judgments from the Gujarat High Court and Tribunal. The decision focused on rectifying the lack of communication and confusion between the appellant and counsel, ensuring a fair resolution in compliance with principles of natural justice. en-us Fri, 29 Jun 2007 00:00:00 +0530 Thu, 16 Aug 2012 11:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122631 The Appellate Tribunal allowed the condonation of delay application, remitting the matter back to the Commissioner. The Commissioner was directed to provide the appellants with a hearing and reconsider the appeal within four months. The Tribunal emphasized the necessity of passing a speaking order and granting a hearing before rejecting appeals based on limitation, citing similar judgments from the Gujarat High Court and Tribunal. The decision focused on rectifying the lack of communication and confusion between the appellant and counsel, ensuring a fair resolution in compliance with principles of natural justice. Case-Laws Customs Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122631