TMI Blog2018 (2) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... can be further extended by another 30 days if the reasons for causing delay is explained satisfactorily. The reasons for causing delay have been explained by the appellant that the Consultant dealing the case, was in difficulty as his mother was in hospital and he was looking after her. In that circumstances, the appellant has explained the reasons for causing the delay of 10 days satisfactori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) on 18.08.2015 with the delay of 10 days. The ld. Commissioner (Appeals) dismissed the appeals as time barred on the ground that the appeals have been filed beyond the statutory time limit prescribed for filing the appeal before the Commissioner (Appeals). As the appeals were not filed within 60 days, therefore the appeals were dismissed. The time limit for filing the appeal before the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) is holding that appeal is barred by limitation therefore, on the said ground itself, the ld. Commissioner (Appeals) had to dismiss the appeals and not required to go into the merits, therefore, the decision of the ld. Commissioner (Appeals) on merits is beyond the jurisdiction, hence is set-aside. 4. Further, I observed that in the impugned order, ld. Commissioner (Appeals) has exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... munication of the adjudication order and the said period can be further extended by another 30 days if the reasons for causing delay is explained satisfactorily. In this case, although the appeals have been filed by the appellant beyond 60 days but within the next 30 days wherein the ld. Commissioner (Appeals) is having the powers to condone delay. The reasons for causing delay have been explained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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