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2013 (6) TMI 263 - CESTAT NEW DELHICondonation of delay in filing an appeal before Commissioner (Appeals) - delay of 69 days - held that:- By adopting the guidelines laid down by Hon’ble Supreme Court in Perumon Bhagvathy Devaswom, Perinadu Village Versus Bhargavi Amma (Dead) By LRs & Ors. [2008 (7) TMI 836 - SUPREME COURT], we deem it fit that the appellant has to be shown some leniency in the present case for the purpose of condoning the delay before Commissioner (Appeals). The circumstances explained by the appellant cannot be held leading to any conscious delay or dilatory tactics on their behalf. As such we are of the view that Commissioner (Appeals) should have condoned the delay and should have decided the appeal on merits. The decisive factor in condonation of delay, is not the length of delay but sufficient of a satisfactory explanation - Decided in favor of assessee.
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