https://www.taxtmi.com/caselaws?id=60364 The Tribunal upheld the Commissioner (Appeals)'s dismissal of the appeal as time-barred due to the failure to file within the statutory limitation period, despite the assessee's arguments for condonation of delay and adjournment requests being rejected. The Tribunal emphasized the importance of adhering to statutory timelines for appeals, stating that failure to do so extinguishes the right to challenge assessments on merit. The Tribunal's jurisdiction in a second appeal is limited to procedural review, leading to the dismissal of the appeal based on timeliness issues. en-us Thu, 13 Dec 1984 00:00:00 +0530 Tue, 04 Jan 2011 18:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60364 The Tribunal upheld the Commissioner (Appeals)'s dismissal of the appeal as time-barred due to the failure to file within the statutory limitation period, despite the assessee's arguments for condonation of delay and adjournment requests being rejected. The Tribunal emphasized the importance of adhering to statutory timelines for appeals, stating that failure to do so extinguishes the right to challenge assessments on merit. The Tribunal's jurisdiction in a second appeal is limited to procedural review, leading to the dismissal of the appeal based on timeliness issues. Case-Laws Income Tax Thu, 13 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60364