2019 (3) TMI 1795

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..... tes that even that appeal was filed with a delay of 219 days and also without satisfying the condition of pre-deposit. The Commissioner (Appeals) accordingly dismissed the appeal for these two reasons. The normal period prescribed for filing the appeal before the Commissioner is two months, but in this case the appeal was not filed before him within the period of two months. The Commissioner can c .....

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..... application for Condoning of Delay, even though the appeal was filed beyond a period of limitation. Accordingly, a communication dated 29 November, 2918 was sent to the Appellant by Speed Post requiring the Appellant to remove the defects by 21 December, 2018. The defects were not removed and, therefore, another communication dated 07 January, 2019 was sent to the Appellant to remove the defects o .....

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..... he present appeal is the order dated 31 July, 2018 passed by the Commissioner (Appeals). A perusal of the order indicates that even that appeal was filed with a delay of 219 days and also without satisfying the condition of pre-deposit. The Commissioner (Appeals) accordingly dismissed the appeal for these two reasons. The normal period prescribed for filing the appeal before the Commissioner is tw .....

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