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2014 (2) TMI 282 - ALLAHABAD HIGH COURTCondonation of delay in filing an appeal before Commissioner (Appeals) - Bar of limitation - Held that:- If the aggrieved person prefers to file the appeal through courier, the courier does not become the agent of the Commissioner (Appeals). It is only the agent of the aggrieved person, i.e. the appellant. The delay caused in delivering the memo of appeal to the appellate authority would be attributed to the appellant and by no stretch of imagination, the date of handing over documents to the courier would be treated to be the date of delivery of the appeal to the appellate authority - Commissioner (Appeals) has rightly declined to entertain the appeal on the ground that he has no power to condone the delay beyond 30 days and the Tribunal has rightly held that the appeal is not maintainable - Decided against assessee.
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