2016 (12) TMI 325

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....ondent ORDER The appeal of the appellant was rejected by the Ld. Commissioner (Appeals) on the ground of time bar, as the delay of 17 days in filing the appeal before the Commissioner (Appeals) was not allowed on the ground that appellant could not shown reasonable cause for delay. 2.  Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that the issue involved is of refund of ....

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....his satisfaction with reason for delay. 4.  On careful consideration of submissions made by both sides, I find that Commissioner(Appeals) has power under the statue to condone the delay of 30 days. Since it is refund matter there is no reason for appellant to delay the appeal and reason stated by the appellant for delay also appears to be correct. Appeal could not be dismissed only for the....