https://www.taxtmi.com/caselaws?id=257984 The Tribunal remanded the case back to the Commissioner (Appeal) for fresh consideration within 3 months. The appeal, initially rejected on grounds of being filed beyond the limitation period, was reconsidered due to the appellant's argument of oversight leading to the appeal being filed in the wrong office. Previous lenient views on such delays were considered, emphasizing the importance of the substantive right of appeal. Verification of dates and documents was deemed necessary to determine if the appeal documents filed in the wrong office could be considered valid. The stay application was disposed of, ensuring a fair hearing for both parties. en-us Mon, 29 Dec 2014 00:00:00 +0530 Fri, 27 Mar 2015 05:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257984 The Tribunal remanded the case back to the Commissioner (Appeal) for fresh consideration within 3 months. The appeal, initially rejected on grounds of being filed beyond the limitation period, was reconsidered due to the appellant's argument of oversight leading to the appeal being filed in the wrong office. Previous lenient views on such delays were considered, emphasizing the importance of the substantive right of appeal. Verification of dates and documents was deemed necessary to determine if the appeal documents filed in the wrong office could be considered valid. The stay application was disposed of, ensuring a fair hearing for both parties. Case-Laws Service Tax Mon, 29 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257984