22 December 2012
IF THE APPEAL FILED BEFORE THE HON'BLE TRIBUNAL AFTER THE STIPULATED TIME OF 60 DAYS, IN MY QUESTION IT WAS MORE THEN 180 DAYS. THE APPEAL WAS STRAIGHTAWAY REJECTED BY THE TRIBUNAL. NOW IF I WANT TO FILE AN APPEAL IN HIGH COURT WILL IT BE A QUESTION OF FACT OR QUESTION OF LAW
22 December 2012
If the appeal has not been filled in the lower authority, then the higher authority don't have the power to decide the case. As your appeal was rejected by itat, ie not filled in itat, therefore high court will not entertain the case.
22 December 2012
You can file a writ petetion in the high court explaining the reasons for delay. But I am not sure wether the high court will accept it or not due to lapse of time.
CAclubindia
