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2013 (12) TMI 1209 - HC - Income TaxCondonation of delay - Held that:- Whenever an explanation is given to condone the delay in filing the appeal, the Tribunal must exercise its discretion with a conscious application of mind on such explanation - The discretion of the Tribunal in such case must be exercised on such explanation and its sufficiency keeping in mind that the rejection of the application denies to the appellant an opportunity of hearing in appeal on merits - Unless the explanation is not bonafide, the right of hearing on merits may not be denied to the assessee - The fact that the Tribunal did not consider the reason, and observed that it was not a case to condone the delay has deprived the appellant the remedy of Second Appeal, which is the final authority on recording findings of fact - The Tribunal did not apply its mind to the explanation offered for condonation of delay in filing the appeal - Decided in favour of assessee.
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