9911796707
TMI Blog2023 (8) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... time limit of 2 months specified under section 85 of the Finance Act, 1994 - condonation of delay application was not filed for condoning the delay in filing the appeal - whether an opportunity can now be provided to the appellant to move an application for condonation of delay or not? - HELD THAT:- The Kerala High Court in THE FEDERAL BANK LTD. VERSUS THE ASSISTANT COMMISSIONER OF CENTRAL TAXES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals). Appeal allowed. - Mr. DILIP GUPTA, PRESIDENT AND Ms. HEMAMBIKA R. PRIYA, MEMBER(TECHNICAL) Present for the Appellant : Shri R. S. Sharma , Advocate Present for the Respondent: Shri Rohit Issar, Authorised Representative ORDER The Commissioner (Appeals) has dismissed the appeal on the ground that the appeal had been filed beyond the statutory time limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one month. 4. Shri R. S. Sharma, learned counsel for the appellant has stated that the appellant believed that the appeal could be filed within 90 days in view of the communication dated 29.11.2017 that accompanied the order passed by the Commissioner (Appeals) as this letter mentions that the appeal could be filed within 90 days. It is his submission that if the appellant was informed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been considered. 7. It is not in dispute that the order dated 30.03.2016 was received by the appellant on 12.04.2016 and the appeal was filed before the Commissioner (Appeals) on 11.07.2016. It is, therefore, clear that the appeal was filed within the extended period of one month contemplated under section 85(3)(a) of the Finance Act. Thus, in case an application for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay, more particularly if appeal was registered without noticing that there was any delay. 10. In the facts and circumstances of the case, we deem it appropriate to provide an opportunity to the appellant to move an application for condonation of delay. In case such an application is filed, an appropriate order shall be passed by the Commissioner (Appeals). 11. The order dated 29.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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