TaxTMI 
TaxTMI 
2023 (4) TMI 965
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....MAHAJAN For the Petitioner Through: Mr. Abhishek Kumar & Mr. Luv Kumar, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Addl. Standing Counsel with Ms. Shilpa Singh & Mr. Manbhar Mittal, Advs. for R-3. Mr. B.B. Devan, Mr. Sumit K. Batra & Mr. Manish Khurana, Advs. for R-4. VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition impugning an order dated 23.05.2022, pass....
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....this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow ....
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....n filing the appeal is solely on the ground that the Appellate Authority was not constituted. It is stated that the notification constituting the Appellate Authority was issued on 05.09.2019, however, the petitioner was not aware of the same at the material time. It is contended that the petitioner became aware of the constitution of the Appellate Authority in terms of the notification dated 05.09....
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.... a sufficient cause from presenting the appeal within the said period. However, the power of the Appellate Authority is confined to extending the said period by a further period not extending thirty days. Thus, in any event, the Appellate Authority did not have the power to entertain the appeal beyond a period of sixty days from the date of the communication of the order passed by the Appellate Au....