https://www.taxtmi.com/caselaws?id=249594 The Tribunal upheld the dismissal of the appeal as time-barred, filed two years after the original order, citing the inability of the Commissioner (Appeals) to condone delays beyond the specified period. The appellant's age (76 years) and lack of education, though acknowledged, were deemed insufficient reasons to justify the delay. Despite the appellant's claim of not being granted a hearing opportunity, the Tribunal found this issue inconsequential in light of the appeal's untimely filing, ultimately leading to the rejection of the appeal. en-us Tue, 01 Jul 2014 00:00:00 +0530 Thu, 17 Jul 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249594 The Tribunal upheld the dismissal of the appeal as time-barred, filed two years after the original order, citing the inability of the Commissioner (Appeals) to condone delays beyond the specified period. The appellant's age (76 years) and lack of education, though acknowledged, were deemed insufficient reasons to justify the delay. Despite the appellant's claim of not being granted a hearing opportunity, the Tribunal found this issue inconsequential in light of the appeal's untimely filing, ultimately leading to the rejection of the appeal. Case-Laws Service Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249594