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2015 (9) TMI 749 - KARNATAKA HIGH COURTCondonation of delay - Tribunal proceeding to set aside the order of the Appellate Commissioner by condoning the delay of 331 days - Held that:- On having perused the order of Tribunal, we are satisfied with the reasons given by the Tribunal for condoning the delay after considering the averments made in the affidavit of the assessee filed in support of the application for condonation of delay and after holding that the assessee was under belief that filing an appeal, when there is no demand, would be a pointless exercise and that it was only after receiving the notice under Section 263 of the Act, the assessee found it necessary to challenge the order of assessment as also notice for reopening an already concluded assessment issued under Section 148 of the Act, held that there was sufficient reason for delay in filing the delay. No ground for interference with such order of the Tribunal. As such, we are of the opinion that the order of the Tribunal is perfectly justified in law - Decided in favour of the assessee.
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