2022 (1) TMI 563

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..... and the proviso appended thereto, it transpires that beyond the period of 6 months, the Commissioner(Appeals) is not empowered under the statute to condone the delay in filing the appeal. Admittedly, in this case, since there was delay of 210 days in filing the appeal before the learned Commissioner(Appeals), in our considered opinion, he has correctly rejected the appeal on the ground of limit .....

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..... Shri K.B. Nanaiah, Asst. Commissioner(AR) for the respondent. ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. There is a delay of 8 days in filing the appeal before the Tribunal. The reason for delay explained in the miscellaneous application seems reasonable. Accordingly, in the interest of justice, the delay in filing the appeal is condoned. Since the issu .....

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..... ent cause up to a period of 3 months. On a conjoint reading of sub-section (3) of Section 85 and the proviso appended thereto, it transpires that beyond the period of 6 months, the Commissioner(Appeals) is not empowered under the statute to condone the delay in filing the appeal. Admittedly, in this case, since there was delay of 210 days in filing the appeal before the learned Commissioner(Appeal .....

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