2019 (5) TMI 1182

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..... not available - the delay in filing the appeals before the Commissioner (Appeals) is condoned. The Commissioner (Appeals) has not passed the orders on merits. Therefore, the impugned orders is set aside and the matters remanded back to the Commissioner (Appeals) to pass the orders on merits - appeal allowed by way of remand. - Appeal No. C/60431-60435/2018 - Final Order No.60361-60365/2019 .....

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..... n of assessment by way of RTI application, thereafter the appellants have filed appeal after receiving the adjudication order except one appeal with a delay of 7 days after statutory period of 60 days but the said appeal is within condonable period of one month. Therefore, we condone the delay in filing the appeals before the Commissioner (Appeals). 4. Further, we observe that the C .....

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