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2024 (3) TMI 325 - DELHI HIGH COURTMaintainability of appeal - appeal dismissed on the ground of time limitation - power of Commissioner Appeals to condone delay - HELD THAT:- Since in the present case the appeal was filed on 02.09.2023, the appeal was filed with a delay not exceeding one month and as such the Commissioner Appeals was empowered to consider the application seeking condonation of delay. As the Commissioner Appeals has erroneously not considered the application seeking condonation of delay solely on the ground that appeal same was beyond the period prescribed under Section 107 (4) of the Act and thus beyond the powers vested in the Commissioner Appeals, the said order set aside and matter remitted to the Commissioner Appeals to consider the application seeking condonation of delay in accordance with law. Petition disposed off.
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