https://www.taxtmi.com/caselaws?id=431660 The Tribunal condoned the delay in filing the appeal due to the exceptional circumstances caused by the COVID-19 pandemic. It held that the limitation period for filing an appeal should be calculated from the date of the order, not the date of communication. The matter was remanded to the Commissioner (Appeals) for a decision on merits, emphasizing a reasonable opportunity for the appellant to present their case. Both parties were granted the chance to produce evidence, ensuring transparency and procedural compliance in the judicial process. en-us Mon, 21 Nov 2022 00:00:00 +0530 Mon, 19 Dec 2022 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431660 The Tribunal condoned the delay in filing the appeal due to the exceptional circumstances caused by the COVID-19 pandemic. It held that the limitation period for filing an appeal should be calculated from the date of the order, not the date of communication. The matter was remanded to the Commissioner (Appeals) for a decision on merits, emphasizing a reasonable opportunity for the appellant to present their case. Both parties were granted the chance to produce evidence, ensuring transparency and procedural compliance in the judicial process. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431660