https://www.taxtmi.com/caselaws?id=420549 The judgment in this case emphasized the importance of adhering to statutory timelines for filing appeals and the limited scope for condonation of delays beyond the prescribed periods. The court held that the Commissioner (Appeals) could not entertain an appeal filed beyond the 30-day extension period after the initial 60-day limit as per settled precedents. The decision reaffirmed the principles regarding the interpretation of statutory provisions governing timelines for filing appeals before appellate authorities, highlighting the constraints on condoning delays beyond the specified limits. en-us Wed, 30 Mar 2022 00:00:00 +0530 Tue, 05 Apr 2022 09:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420549 The judgment in this case emphasized the importance of adhering to statutory timelines for filing appeals and the limited scope for condonation of delays beyond the prescribed periods. The court held that the Commissioner (Appeals) could not entertain an appeal filed beyond the 30-day extension period after the initial 60-day limit as per settled precedents. The decision reaffirmed the principles regarding the interpretation of statutory provisions governing timelines for filing appeals before appellate authorities, highlighting the constraints on condoning delays beyond the specified limits. Case-Laws Customs Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420549