https://www.taxtmi.com/caselaws?id=795180 An appeal filed before the Commissioner (Appeals) beyond the statutorily prescribed filing period and the expressly permitted further condonable period cannot be entertained. The appellate limitation scheme confines the authority's power to condone delay to that outer limit, while the general condonation power under Section 5 of the Limitation Act is excluded. As the undisputed delay fell outside the permitted condonable period, the appeal was barred by limitation, resulting in a finding against the assessee. en-us Thu, 16 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795180 An appeal filed before the Commissioner (Appeals) beyond the statutorily prescribed filing period and the expressly permitted further condonable period cannot be entertained. The appellate limitation scheme confines the authority's power to condone delay to that outer limit, while the general condonation power under Section 5 of the Limitation Act is excluded. As the undisputed delay fell outside the permitted condonable period, the appeal was barred by limitation, resulting in a finding against the assessee. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795180