https://www.taxtmi.com/caselaws?id=431364 The Tribunal condoned the delay in filing the appeal before them, citing the COVID-19 pandemic as a valid reason for the delay, and waived the formal application requirement. The matter was remanded to the Commissioner for a decision on the merits, allowing the appeal and granting the Appellant a reasonable opportunity for a hearing, with both parties able to produce evidence in their favor. en-us Mon, 21 Nov 2022 00:00:00 +0530 Sat, 10 Dec 2022 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431364 The Tribunal condoned the delay in filing the appeal before them, citing the COVID-19 pandemic as a valid reason for the delay, and waived the formal application requirement. The matter was remanded to the Commissioner for a decision on the merits, allowing the appeal and granting the Appellant a reasonable opportunity for a hearing, with both parties able to produce evidence in their favor. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431364