https://www.taxtmi.com/caselaws?id=254821 The Appellate Tribunal, after considering the appeal against dismissal on the ground of limitation, condoned the delay of 20 days in filing the appeal due to the partner's absence on a business tour. Finding the reason for delay satisfactory, the Tribunal set aside the impugned order and remanded the matter for fresh consideration by the Commissioner (Appeals) to ensure a fair decision based on the merits of the case. The Tribunal emphasized the importance of specific findings on the date of communication of the adjudication order for a just resolution. en-us Fri, 25 Apr 2014 00:00:00 +0530 Thu, 01 Jan 2015 12:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254821 The Appellate Tribunal, after considering the appeal against dismissal on the ground of limitation, condoned the delay of 20 days in filing the appeal due to the partner's absence on a business tour. Finding the reason for delay satisfactory, the Tribunal set aside the impugned order and remanded the matter for fresh consideration by the Commissioner (Appeals) to ensure a fair decision based on the merits of the case. The Tribunal emphasized the importance of specific findings on the date of communication of the adjudication order for a just resolution. Case-Laws Customs Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254821