https://www.taxtmi.com/caselaws?id=359364 The Tribunal set aside the time-barred order-in-appeal and remanded the matter to the Commissioner (Appeal) for a fresh decision on the merits without considering the issue of limitation. The appellant was granted the opportunity to present additional evidence if needed, as the Tribunal held that the appellant should not be penalized for the mistaken belief regarding the appeal period, citing a Supreme Court ruling allowing for a condonation of delay in such cases. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359364 The Tribunal set aside the time-barred order-in-appeal and remanded the matter to the Commissioner (Appeal) for a fresh decision on the merits without considering the issue of limitation. The appellant was granted the opportunity to present additional evidence if needed, as the Tribunal held that the appellant should not be penalized for the mistaken belief regarding the appeal period, citing a Supreme Court ruling allowing for a condonation of delay in such cases. Case-Laws Customs Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359364