https://www.taxtmi.com/caselaws?id=761486 Condonation of delay cannot be refused merely because the appellant is a professional company. The Commissioner (Appeals) had rejected a short delay solely on that classification-based assumption, without applying legally relevant considerations under the statutory condonation scheme. As the explanation for the delay did not disclose mala fides and the refusal rested on a prejudicial view of the appellant's status, the time-bar rejection was held unsustainable and was set aside. en-us Wed, 06 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761486 Condonation of delay cannot be refused merely because the appellant is a professional company. The Commissioner (Appeals) had rejected a short delay solely on that classification-based assumption, without applying legally relevant considerations under the statutory condonation scheme. As the explanation for the delay did not disclose mala fides and the refusal rested on a prejudicial view of the appellant's status, the time-bar rejection was held unsustainable and was set aside. Case-Laws Service Tax Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761486