TMI Blog2014 (12) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds set out in paragraph nos. 2 and 3. In paragraph nos. 2 and 3 of the application for condonation of delay, the applicants have shown sufficient cause for not preferring the appeal within the limitation period. Thus we are of the considered opinion that sufficient cause is shown by the original appellants applicants in the application for condonation of delay. Even otherwise, opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decide the appeal no. ST/12052/2014 in accordance with law without raising the question of delay caused in filing the said appeal. 3. Brief facts leading to the present petition are as under : 3.1) The petitioners, a private limited company, is running a club for its members where various facilities are provided to the members. On 20.10.2011, a show cause notice was issued by the Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal, West Zonal Bench, Ahmedabad. Since there was a delay of 175 days in preferring the said appeal, the petitioners also filed an application for condonation of delay caused in preferring the said appeal. In the said application, the petitioners pointed out in paragraph nos. 2 and 3, why there was a delay in filing the said appeal. 3.5) The Tribunal by way of impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner company. Thirdly, that the authorised representative who was employed by the company, could have given the statement before the authorities and also could have filed the appeal on behalf of the appellant in time. The Tribunal thus rejected the said application of the petitioners. The petitioners have therefore, preferred the present petition. 4. Having perused the materials on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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