https://www.taxtmi.com/caselaws?id=182452 A Superintendent's communication informing the appellant that the appeal was beyond the condonable period was treated only as a letter, not an appealable speaking order. The question of admissibility and maintainability had to be decided by the Commissioner (Appeals) through a proper order after granting a reasonable opportunity of hearing. As no personal hearing was afforded before declining to condone the delay, the communication could not be sustained. The matter was therefore set aside and remanded for fresh consideration of admissibility and maintainability. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 11 May 2016 10:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182452 A Superintendent's communication informing the appellant that the appeal was beyond the condonable period was treated only as a letter, not an appealable speaking order. The question of admissibility and maintainability had to be decided by the Commissioner (Appeals) through a proper order after granting a reasonable opportunity of hearing. As no personal hearing was afforded before declining to condone the delay, the communication could not be sustained. The matter was therefore set aside and remanded for fresh consideration of admissibility and maintainability. Case-Laws Customs Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182452