https://www.taxtmi.com/caselaws?id=366839 The appeal was allowed, and the matter was remanded to the Commissioner (Appeals) for re-evaluation. The appellant's appeal against the dismissal due to a 55-day delay was supported by evidence showing errors in the order and confusion caused by multiple show cause notices. The medical illness of the proprietor, backed by medical documents, was also cited as a reason for the delay. The court found that the Commissioner (Appeals) had not adequately considered these factors in the condonation application, leading to the decision for a re-consideration based on all evidence presented. en-us Fri, 10 Aug 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366839 The appeal was allowed, and the matter was remanded to the Commissioner (Appeals) for re-evaluation. The appellant's appeal against the dismissal due to a 55-day delay was supported by evidence showing errors in the order and confusion caused by multiple show cause notices. The medical illness of the proprietor, backed by medical documents, was also cited as a reason for the delay. The court found that the Commissioner (Appeals) had not adequately considered these factors in the condonation application, leading to the decision for a re-consideration based on all evidence presented. Case-Laws Service Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366839