https://www.taxtmi.com/caselaws?id=341466 The Appellate Tribunal CESTAT CHANDIGARH granted the appellant's appeal for condonation of delay in filing before the Commissioner (Appeals) and provided an opportunity to be heard on merits. The Tribunal acknowledged valid reasons for the delay, such as the accountant leaving the job and the appellant's financial status. Emphasizing fairness, the Tribunal remanded the matter to the Commissioner (Appeals) for a hearing within a specified period, ensuring the appellant's case was considered justly. This decision underscores the importance of considering genuine circumstances behind delays and upholding principles of natural justice in legal proceedings. en-us Mon, 26 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 10:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341466 The Appellate Tribunal CESTAT CHANDIGARH granted the appellant's appeal for condonation of delay in filing before the Commissioner (Appeals) and provided an opportunity to be heard on merits. The Tribunal acknowledged valid reasons for the delay, such as the accountant leaving the job and the appellant's financial status. Emphasizing fairness, the Tribunal remanded the matter to the Commissioner (Appeals) for a hearing within a specified period, ensuring the appellant's case was considered justly. This decision underscores the importance of considering genuine circumstances behind delays and upholding principles of natural justice in legal proceedings. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341466