https://www.taxtmi.com/caselaws?id=405029 The Tribunal set aside the Commissioner (Appeals)' orders refusing to condone a 21-day delay in filing appeals, deeming them not maintainable. The Tribunal emphasized the power to condone delays, maintainability of appeals, and interest claims on delayed refunds. It found the delay reasonable, remanding the matters to the Commissioner (Appeals) to decide on merit within one month, stressing the importance of considering reasons for delays and deciding cases on their merits. en-us Fri, 05 Mar 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405029 The Tribunal set aside the Commissioner (Appeals)' orders refusing to condone a 21-day delay in filing appeals, deeming them not maintainable. The Tribunal emphasized the power to condone delays, maintainability of appeals, and interest claims on delayed refunds. It found the delay reasonable, remanding the matters to the Commissioner (Appeals) to decide on merit within one month, stressing the importance of considering reasons for delays and deciding cases on their merits. Case-Laws Customs Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405029