TMI Blog2009 (2) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... t of an employee of assessee was filed wherein said employee stated that due to some urgent personal work he could not attend office and during rearrangement of files, he found that order in original was not attended and, therefore said appeal was not filed within time. Commissioner (Appeals) dismissed appeal on the ground that assessee had not justified delay in filing appeal. whether Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take up the appeal itself for disposal. 3. The learned Advocate submits that the learned Commissioner (Appeals) has dismissed the appeal of the appellant on the ground that they have not justified the delay in filing the appeal. It is his submission that they have filed the appeal before the Commissioner (Appeals) after 49 days beyond the period of 90 days in terms of the proviso to section 85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndoned the delay of 49 days in filing the appeal before him and disposed of the appeal on merits, as the reasons given in an affidavit seems to be convincing. 6. Accordingly, in view of the above, we are of the view that the delay of 49 days in filing the appeal before the learned Commissioner (Appeals) is condonable and we do so, and remit the matter back to the learned Commissioner (Appeals) t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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