Condonation of delay allowable if appeal by speed post was within limitation period & extended period expired on public holiday

Skoda Auto Volkswagen India Pvt. Ltd. Vs Commissioner (Appeals) and another (Bombay High Court)

Conclusion:  Dispatch of the appeal by assessee on 02.12.2019 was within the extended period of limitation of one month and, therefore, without considering the prayer for condonation of delay of assessee, respondent No.1 ought not to have rejected the appeal as being time barred by taking the ground that he had no jurisdiction to condone the delay beyond the extended limitation period of one month.

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