TMI Blog2014 (8) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for condonation of the long delay of more than six years was found to be not satisfactory and the delay condonation application was dismissed by the Tribunal – there was no reason to interfere with the order of the Tribunal – revenue is also entitled to some finality in the matters, when the assessee has by his own default failed to institute a proper appeal and prosecute the same diligently b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emitted the appeal fees as evidenced by Ext.P4 Challan and had also despatched the same through courier. The order of the Tribunal impugned herein, being Ext.P7, however, refutes the receipt of such appeal at the office of the Tribunal. The petitioner also, does not have any acknowledgement, to prove that the same was received in the office of the Tribunal. The reasons stated for condonation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uire about its fate for more than six years. 3. The further contention raised by the learned counsel for the petitioner is that the partners who were similarly situated to the petitioner herein, had filed appeals in time, and the same were considered and their claims allowed as per Ext.P8 order of the Tribunal. The petitioner hence contends that even in the case of the petitioner, Ext.P8 would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son to interfere with Ext.P7 order of the Tribunal. Like any litigant, the Department is also entitled to some finality in the matters, when the assessee has by his own default failed to institute a proper appeal and prosecute the same diligently before the Tribunal. The above facts does not commend any interference on the dismissal of the application to condone delay, made by the Tribunal. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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