https://www.taxtmi.com/caselaws?id=295006 The tribunal partially allowed the appeal, setting aside the rejection of the appeal due to a permissible delay of about 18 days caused by a tragic incident. Emphasizing the duty to alleviate genuine taxpayer sufferings, the case was remanded for a merit-based decision by the first appellate authority, as the impugned order lacked specific findings on merits. The tribunal highlighted the principles of liberal delay condonation and the limited powers of the Commissioner (Appeals) in condoning delays, ensuring a comprehensive review beyond the delay issue. en-us Fri, 10 May 2019 00:00:00 +0530 Sat, 15 May 2021 08:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295006 The tribunal partially allowed the appeal, setting aside the rejection of the appeal due to a permissible delay of about 18 days caused by a tragic incident. Emphasizing the duty to alleviate genuine taxpayer sufferings, the case was remanded for a merit-based decision by the first appellate authority, as the impugned order lacked specific findings on merits. The tribunal highlighted the principles of liberal delay condonation and the limited powers of the Commissioner (Appeals) in condoning delays, ensuring a comprehensive review beyond the delay issue. Case-Laws Service Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295006