https://www.taxtmi.com/highlights?id=54005 Condonation of delay in filing appeal - In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order was squarely on the ground of limitation. The same has been upheld by this Tribunal only because of the statutory mandate upon the Commissioner (Appeals) to not to condone the delay beyond three months - Application for COD dismissed. en-us Tue, 14 Jul 2020 11:18:53 +0530 Tue, 14 Jul 2020 11:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54005 Condonation of delay in filing appeal - In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order was squarely on the ground of limitation. The same has been upheld by this Tribunal only because of the statutory mandate upon the Commissioner (Appeals) to not to condone the delay beyond three months - Application for COD dismissed. Highlights Service Tax Tue, 14 Jul 2020 11:18:53 +0530 https://www.taxtmi.com/highlights?id=54005