2024 (9) TMI 1880

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.... the Appellant : Shri Gunjan Shah, Advocate For the Respondent : Shri Rajesh K Agarwal, Superintendent (AR) ORDER RAMESH NAIR: This appeal is directed against the order of the Commissioner (Appeals) whereby, the Ld. Commissioner (Appeals) has dismissed the appeal only on the ground of time bar as the appeal was belatedly filed after 41 days, after the normal period of 60 days. Therefor....

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....earing on behalf of the revenue, reiterates the findings of the impugned order. He submits that as per the Hon'ble Supreme Court judgment in the case of Singh Brothers Commissioner (Appeals) has no power to condone the delay more than 30 days. Therefore, the Commissioner order is proper and legal which needs no interference. 4. Considering the submissions made by both the sides and perusal of r....