https://www.taxtmi.com/caselaws?id=208648 Delay in filing the appeal before the Commissioner (Appeals) was treated as capable of being explained on remand, because the appeal had been rejected only on limitation for want of evidence supporting the director's illness. Although the appellant had still not produced supporting material before the Tribunal, it held that a further opportunity should be given to place evidence on record and properly explain the delay before the first appellate authority. The delay was condoned, the limitation-based rejection was set aside, and the matter was remanded for reconsideration of the condonation application after allowing evidence to be adduced. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 29 Sep 2011 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208648 Delay in filing the appeal before the Commissioner (Appeals) was treated as capable of being explained on remand, because the appeal had been rejected only on limitation for want of evidence supporting the director's illness. Although the appellant had still not produced supporting material before the Tribunal, it held that a further opportunity should be given to place evidence on record and properly explain the delay before the first appellate authority. The delay was condoned, the limitation-based rejection was set aside, and the matter was remanded for reconsideration of the condonation application after allowing evidence to be adduced. Case-Laws Customs Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208648