https://www.taxtmi.com/forum/issue?id=119517 Whether Commissioner (Appeals) can correct an apparent mistake that records non-filing of a condonation application; such correction would amount to a prohibited self-review, so the appropriate course is to appeal to the tribunal. The tribunal has wide powers to condone delay where the appellant establishes a bonafide cause with evidence; pursuit of rectification proceedings before the appellate authority can support a claim for condonation, with Limitation Act principles, General Clauses Act reasoning, and natural justice invoked as supporting grounds. en-us Tue, 14 Jan 2025 22:44:33 +0530 Thu, 23 Jan 2025 14:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119517 Whether Commissioner (Appeals) can correct an apparent mistake that records non-filing of a condonation application; such correction would amount to a prohibited self-review, so the appropriate course is to appeal to the tribunal. The tribunal has wide powers to condone delay where the appellant establishes a bonafide cause with evidence; pursuit of rectification proceedings before the appellate authority can support a claim for condonation, with Limitation Act principles, General Clauses Act reasoning, and natural justice invoked as supporting grounds. Discussion-Forum Service Tax Tue, 14 Jan 2025 22:44:33 +0530 https://www.taxtmi.com/forum/issue?id=119517