https://www.taxtmi.com/forum/issue?id=116643 The Commissioner (Appeals) dismissed an appeal as time barred after the assessee filed rectification applications and, following counsel's advice, delayed filing the appeal, resulting in a 218 day delay; the matter raises whether failure to decide rectification, counsel's advice, and proof of filed returns can justify condonation of delay before the tribunal and whether the department wrongly invoked extended limitation when returns were in fact filed. en-us Thu, 20 Aug 2020 23:56:44 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116643 The Commissioner (Appeals) dismissed an appeal as time barred after the assessee filed rectification applications and, following counsel's advice, delayed filing the appeal, resulting in a 218 day delay; the matter raises whether failure to decide rectification, counsel's advice, and proof of filed returns can justify condonation of delay before the tribunal and whether the department wrongly invoked extended limitation when returns were in fact filed. Discussion-Forum Service Tax Thu, 20 Aug 2020 23:56:44 +0530 https://www.taxtmi.com/forum/issue?id=116643