Statutory right of appeal cannot be denied for meagre delay of 25 days in filing

M/s. Madhucon Granites Ltd. Vs CIT (Appeals) (Madras High Court) Thereis no dispute to the fact that the Order-in-Original passed against  the petitioner  dated 27.04.2017 has indicated that an appeal shall lie before the Commissioner (Appeals), Chennai. Therefore, I find justifiable reasons to believe that the petitioner would have approached the  Commissioner (Appeals), Chennai, in time, and thereafter, filed the appeal before the first respondent however, with the delay as stated supra. Since the first respondent has rejected the appeal only on the reason that the same was time barred, w...