Appeal Dismissed for Late Filing; Delay Later Condoned and Case Restored for Further Review.

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....Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable period of 30(thirty) days. However, the Ld.Commissioner(Appeals) chose not to condone the delay and rejected the Appeal before him without going into the merits of the case. - delay condoned - matter restored back - AT....