https://www.taxtmi.com/caselaws?id=793919 An appeal under section 85 of the Finance Act, 1994 must ordinarily be filed within two months, with a further condonable period of one month on sufficient cause. Where the Order-in-Original itself wrongly states that the appeal lies within three months, the assessee may reasonably be misled into filing without a condonation application. The Commissioner (Appeals) should not dismiss such an appeal mechanically without examining whether the procedural lapse was caused by the authority's own misstatement. In the reported matter, the dismissal of the first appeal was held unsustainable and the case was remanded for consideration of delay condonation and decision on merits. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793919 An appeal under section 85 of the Finance Act, 1994 must ordinarily be filed within two months, with a further condonable period of one month on sufficient cause. Where the Order-in-Original itself wrongly states that the appeal lies within three months, the assessee may reasonably be misled into filing without a condonation application. The Commissioner (Appeals) should not dismiss such an appeal mechanically without examining whether the procedural lapse was caused by the authority's own misstatement. In the reported matter, the dismissal of the first appeal was held unsustainable and the case was remanded for consideration of delay condonation and decision on merits. Case-Laws Service Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793919