https://www.taxtmi.com/caselaws?id=764021 The delay in filing the appeal fell within the period covered by the Supreme Court's COVID-19 exclusion of limitation from 15.03.2020 to 14.03.2021. In that setting, the appellate authority should not have rejected the appeal solely as time barred, because the limitation regime during the pandemic required a non-rigid approach and consideration on merits. The dismissal on limitation was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits. en-us Thu, 11 Jul 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764021 The delay in filing the appeal fell within the period covered by the Supreme Court's COVID-19 exclusion of limitation from 15.03.2020 to 14.03.2021. In that setting, the appellate authority should not have rejected the appeal solely as time barred, because the limitation regime during the pandemic required a non-rigid approach and consideration on merits. The dismissal on limitation was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits. Case-Laws Customs Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764021