https://www.taxtmi.com/caselaws?id=412240 An appeal filed beyond the initial limitation period but within the statutory condonable period should not be rejected mechanically where the record shows no wilful default, negligence, mala fides, or lack of due diligence sufficient to refuse condonation. A limitation-based dismissal in such circumstances was treated as unduly technical, with preference given to adjudication on merits when delay remains within the condonable limit. The rejection was held unsustainable, and the matter was remanded to the Commissioner (Appeals) for fresh consideration on merits. en-us Thu, 19 Aug 2021 00:00:00 +0530 Tue, 14 Sep 2021 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412240 An appeal filed beyond the initial limitation period but within the statutory condonable period should not be rejected mechanically where the record shows no wilful default, negligence, mala fides, or lack of due diligence sufficient to refuse condonation. A limitation-based dismissal in such circumstances was treated as unduly technical, with preference given to adjudication on merits when delay remains within the condonable limit. The rejection was held unsustainable, and the matter was remanded to the Commissioner (Appeals) for fresh consideration on merits. Case-Laws Customs Thu, 19 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412240