https://www.taxtmi.com/caselaws?id=123185 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order due to the unjustified rejection based solely on filing delay. The matter was remanded for a fresh decision after granting a personal hearing to the appellant, emphasizing the importance of providing a fair opportunity to challenge assessments and the Commissioner (Appeals)'s authority to condone reasonable delays in filing appeals. en-us Wed, 19 Dec 2007 00:00:00 +0530 Mon, 10 Sep 2012 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123185 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s order due to the unjustified rejection based solely on filing delay. The matter was remanded for a fresh decision after granting a personal hearing to the appellant, emphasizing the importance of providing a fair opportunity to challenge assessments and the Commissioner (Appeals)'s authority to condone reasonable delays in filing appeals. Case-Laws Customs Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123185