https://www.taxtmi.com/highlights?id=90444 The Appellate Tribunal held that the limitation period for filing the appeal commenced on the date the impugned order was pronounced, with a 30-day limitation period and an additional 15-day extension under Section 14 of the Limitation Act, 1963. The appellant's delay of 117 days far exceeded the permissible period, and the Tribunal found the appellant's conduct reckless and lacking bona fides or due diligence. Consequently, the appellant was not entitled to the benefit of condonation under Section 14. Furthermore, relying on binding precedent, the Tribunal reaffirmed its lack of jurisdiction to condone delay beyond 15 days. Accordingly, the appeal was dismissed for being barred by limitation. en-us Mon, 14 Jul 2025 08:36:36 +0530 Mon, 14 Jul 2025 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90444 The Appellate Tribunal held that the limitation period for filing the appeal commenced on the date the impugned order was pronounced, with a 30-day limitation period and an additional 15-day extension under Section 14 of the Limitation Act, 1963. The appellant's delay of 117 days far exceeded the permissible period, and the Tribunal found the appellant's conduct reckless and lacking bona fides or due diligence. Consequently, the appellant was not entitled to the benefit of condonation under Section 14. Furthermore, relying on binding precedent, the Tribunal reaffirmed its lack of jurisdiction to condone delay beyond 15 days. Accordingly, the appeal was dismissed for being barred by limitation. Highlights IBC Mon, 14 Jul 2025 08:36:36 +0530 https://www.taxtmi.com/highlights?id=90444