https://www.taxtmi.com/caselaws?id=424654 The Tribunal allowed the appeal, setting aside the time-barred dismissal by the Commissioner (Appeals) due to the delay in filing the appeal caused by the death of the appellant's counsel from COVID-19. The Tribunal remanded the case for hearing on merits, emphasizing the exceptional circumstances and the specific nature of the decision to condone the delay, not to be considered as a precedent. The appellant provided supporting documents, and the Tribunal acknowledged the unique situation, directing the Commissioner (Appeals) to hear and dispose of the case on its merits. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424654 The Tribunal allowed the appeal, setting aside the time-barred dismissal by the Commissioner (Appeals) due to the delay in filing the appeal caused by the death of the appellant's counsel from COVID-19. The Tribunal remanded the case for hearing on merits, emphasizing the exceptional circumstances and the specific nature of the decision to condone the delay, not to be considered as a precedent. The appellant provided supporting documents, and the Tribunal acknowledged the unique situation, directing the Commissioner (Appeals) to hear and dispose of the case on its merits. Case-Laws Customs Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424654