2018 (4) TMI 1475

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..... MI 11 - SUPREME COURT OF INDIA] observed that 60 days is the time to file the appeal and the Commissioner (Appeals) has the power to condone the delay up to the further period of 30 days on sufficient cause being shown - In the instant case, the Commissioner (Appeals) has not exercised this power though the sufficient cause for delay was shown by the appellant. The assessee should not suffer fo .....

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..... he then Council was under the impression that the appeal before the Commissioner can be filed within a period of 90 days, In fact, the statutory period is 60 days. So, he admits that the appeal is time barred but within 90 days. 4. On the other hand, Shri R.K. Majhi, Ld. DR for the Revenue justified the impugned order. 5. After hearing both the parties and on perusal of appeal record it appe .....

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