2015 (2) TMI 1079

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..... r : ARCHANA WADHWA On matter being called neither anybody appeared nor is there any adjournment request. On the other hand, the appellants have filed written submissions saying that Commissioner (A) has rejected the appeal on the point of limitation without going to the merits of the case. The appellant's contention is that Commissioner (A) has taken the date of despatch as the relevant date for .....

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..... d the normal period for filing the appeal there against expired on or around 30.7.2005. Appeal stands filed on 29.8.2006 without there being any explanation for such delayed filing of appeal. There is no COD application on record. Accordingly, we are of the view that appeal is barred by limitation and the same is accordingly dismissed. (Order pronounced in open court)
Case laws, Decisions, Ju .....

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