2025 (4) TMI 624

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....:- Jameel Ahmad For the Respondent :- C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 30.08.2024 whereby, the appeal was dismissed as being beyond limitation, recording the reasoning as "delay in submission of appeal." 3. The submission of....

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....2023, the petitioner preferred an appeal on 25.02.2023, however, the said appeal came to be dismissed on 30.08.2024. 6. The submission of the Counsel for the petitioner is that once a notification was issued extending the time for filing the appeal, the same could not have been dismissed on the ground of limitation. He further argues that the entire amount as adjudicated against the petitioner ....

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....before 31.03.2023, an additional precondition was prescribed that the assessee would have deposited admitted amount etc. and the additional 12.5% of the remaining amount of tax which is deposited by the assessee. 9. In the present case, as the entire amount as assessed against the petitioner has already been deducted, no amount has to be paid, thus, the condition no.3 as prescribed in the Notif....