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2015 (12) TMI 317 - CALCUTTA HIGH COURTCondonation of delay - delay of 33 days - Held that:- Tribunal had simply said the Revenue could not explain the delay between 18.11.2010 and 22.02.2011. It appears the appeal was made ready on 21st March, 2011 and there was delay of 33 days as aforesaid. Explanation of such delay was offered in paragraph 4 of the application but no reason given as to why the same was not accepted. The learned Tribunal did not say why such explanation was no explanation at all or could not be the explanation for the period between 18.11.2011 and 22.02.2011. - Matter remanded back - Decided in favour of Revenue.
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