Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation
Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation Issue Whether an appeal under Section 107 can be entertained on merits by condoning a 450-day delay when the Order-in-Original was served solely via portal upload without manual service, personal hearing, or acknowledgment. Facts Assessment Period: Financial Year 2018-19. Mode… Read More »