https://www.taxtmi.com/caselaws?id=445208 The Appellate Tribunal upheld the dismissal of the appeal as time-barred, affirming the Commissioner (Appeals)'s decision. The Tribunal referenced Section 35 of the Act, noting that the appellate authority can only condone delays within a specified period. The appellant's justification for the delay, citing business closure, was deemed insufficient. The Tribunal, citing relevant case law, concluded there was no valid reason to condone the delay beyond the permissible period, resulting in the dismissal of the appeal due to being filed outside the allowable timeframe. en-us Tue, 17 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445208 The Appellate Tribunal upheld the dismissal of the appeal as time-barred, affirming the Commissioner (Appeals)'s decision. The Tribunal referenced Section 35 of the Act, noting that the appellate authority can only condone delays within a specified period. The appellant's justification for the delay, citing business closure, was deemed insufficient. The Tribunal, citing relevant case law, concluded there was no valid reason to condone the delay beyond the permissible period, resulting in the dismissal of the appeal due to being filed outside the allowable timeframe. Case-Laws Service Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445208