Chartered Accountant Files Appeal Before Commissioner instead of Commissioner (Appeals) - Delay Not Condoned - HC
THE Appellant is stated to be a reputed Chartered Accountant. The appellant claimed that his staff by mistake filed the appeal in the office of the Commissioner instead of Commissioner (Appeals). The Commissioner denied that any such appeal was filed in his office. The delayed appeal filed before the Commissioner (Appeals) was dismissed. The Tribunal upheld the order of the Commissioner (Appeals) and the High Court has confirmed the Tribunal's order.