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    <description>The appeal was dismissed by the Tribunal as time-barred. The appellant failed to provide evidence supporting their claim of not receiving the Order-in-Original on time. The Commissioner (Appeals) rejected the appeal due to the limitation period for filing appeals. The Tribunal upheld this decision, citing a Supreme Court judgment that the Commissioner (Appeals) cannot condone delays beyond one month. The appeal was dismissed based on the established law, and the Tribunal found no reason to interfere with the decision.</description>
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      <description>The appeal was dismissed by the Tribunal as time-barred. The appellant failed to provide evidence supporting their claim of not receiving the Order-in-Original on time. The Commissioner (Appeals) rejected the appeal due to the limitation period for filing appeals. The Tribunal upheld this decision, citing a Supreme Court judgment that the Commissioner (Appeals) cannot condone delays beyond one month. The appeal was dismissed based on the established law, and the Tribunal found no reason to interfere with the decision.</description>
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