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2014 (11) TMI 388 - ALLAHABAD HIGH COURTCondonation of delay - whether the Tribunal has exercised its discretion to condone the delay in accordance with law - Held that:- Tribunal has condoned the delay subject to an order of costs. The Tribunal, in fairness, did observe that though the assessee had not given a detailed elaboration of the reasons for his absence from Mumbai which led to the delay, an order of costs would serve the ends of justice. The Tribunal has taken an overall view in the interest of justice. The issue is as to whether the High Court in the exercise of its appellate jurisdiction can interfere in the exercise of its discretion. Once it is held that the Tribunal did, indeed, have a discretionary jurisdiction, as a first appellate body against the order of the Commissioner (Appeals), this Court would be slow to interfere, particularly having regard to the ambit of the jurisdiction of the Tribunal under Section 86(1) of the Act of 1994. The High Court, in this view of the matter, ought not to substitute its own view in the exercise of discretion where the discretion which has been exercised by the Tribunal is within the parameters of law and the Tribunal is not found to have acted outside its jurisdiction. Consequently and for these reasons, we find that no substantial question of law would arise. - Decided against Revenue.
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