https://www.taxtmi.com/forum/issue?id=117242 Whether a tribunal or appellate authority may grant condonation of delay in filing an appeal is disputed where the statutory condonable period is exceeded. The assessee missed the appeal deadline due to employee mistake, produced affidavits, and faced refusal by the Commissioner (Appeals). Forum contributors cite conflicting precedents: some tribunals and High Courts have condoned delays (including via writ), while other authorities hold that no power exists to extend statutory limitation beyond the enacted period, so remedies vary between tribunal admission and writ relief. en-us Mon, 24 May 2021 19:18:40 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117242 Whether a tribunal or appellate authority may grant condonation of delay in filing an appeal is disputed where the statutory condonable period is exceeded. The assessee missed the appeal deadline due to employee mistake, produced affidavits, and faced refusal by the Commissioner (Appeals). Forum contributors cite conflicting precedents: some tribunals and High Courts have condoned delays (including via writ), while other authorities hold that no power exists to extend statutory limitation beyond the enacted period, so remedies vary between tribunal admission and writ relief. Discussion-Forum Service Tax Mon, 24 May 2021 19:18:40 +0530 https://www.taxtmi.com/forum/issue?id=117242