Appeal before the Appellant Authority cannot be dismissed on account of delay, where assessee could not file appeal earlier because of non-constitution of the Appellate Authority.
Facts: In this case, the Appellant has filed the appeal with the grievance that Appellate Authority has not been constituted and therefore the appeal before the Appellate Authority could not be filed.
Held: The High Court of Punjab and Haryana held that since the Appellate Authority was not constituted at the time when Appellant was filing the appeal. The Appellate Authority was constituted vide Notification dated 19 April 2018 which was after the appeal by the Appellant. Thus, in the present matter the court directed that appeal will not be dismissed on the basis of delay in filing.