Court Upholds AAR's Decision: Appeal Rejected for Filing After Statutory Limitation; No Authority to Extend Beyond 30 Days.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay in filing an appeal before AAAR against the order of AAR - the AAR was justified in rejecting the appeal on the ground of limitation as it was not having power to condone the delay beyond 30 days. Therefore, this Court also does not find reason to condone the delay keeping in view the statutory provisions - thus this court does not find any reason to interfere with the order passed by the AAR as the appeal itself was preferred beyond the expiry of limitation period. - HC....