https://www.taxtmi.com/caselaws?id=286993 The appeals challenging the dismissal by the Commissioner (Appeals) for being filed beyond the prescribed period were dismissed due to the delay of almost two years and five months. The appellant's argument for condonation of delay was rejected, emphasizing that the Commissioner's discretion to allow further time for appeal is limited by the proviso to Section 85(3A) of the Finance Act, which only permits an extension of one month after the initial two-month period. The decision aligned with precedent cases and statutory provisions, affirming the dismissal of the appeals. en-us Tue, 19 Feb 2019 00:00:00 +0530 Thu, 29 Oct 2020 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286993 The appeals challenging the dismissal by the Commissioner (Appeals) for being filed beyond the prescribed period were dismissed due to the delay of almost two years and five months. The appellant's argument for condonation of delay was rejected, emphasizing that the Commissioner's discretion to allow further time for appeal is limited by the proviso to Section 85(3A) of the Finance Act, which only permits an extension of one month after the initial two-month period. The decision aligned with precedent cases and statutory provisions, affirming the dismissal of the appeals. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286993