2023 (4) TMI 827

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....tered Accountant & Shri Sukalpa Seal, Advocate for the appellant Shri A.Roy, Authorized Representative for the respondent ORDER Per Ashok Jindal : The appellants are in appeal against the impugned order wherein the Ld.Commissioner (Appeals) has dismissed their appeal as time barred in terms of Section 85 (3) of Finance Act, 1994. 2. Facts of the case are that the appellant has filed the ap....

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....iod of limitation can be extended for another three months by showing sufficient reasons for delay in filing the appeal. As the appeals have filed before the Ld.Commissioner (Appeals) beyond time limit prescribed, therefore, the same were dismissed as time barred by the Ld.Commissioner (Appeals). 4. Against the said order, the appellants are before me. 5. It is undisputed by the appellants that ....