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2016 (12) TMI 1507 - HC - CustomsCondonation of delay of 114 days - delay due to the reasons that at the time of receipt of the order impugned before the Tribunal, the Consultant was out of country, and thereafter, the managing partner was also out of country and it was also the case on behalf of the appellant-assessee that the father of the Consultant was not well and had passed away and even his wife was suffering from breast cancer - Held that: - the learned Tribunal ought to have condoned the delay in preferring the Appeal since there does not appear to be any deliberate delay and/or negligence on the part of the appellant in not preferring the Appeal within the period of limitation. By not preferring Appeal within the period of limitation, as such, the appellant-assessee was not going to be benefited - delay condoned - appeal allowed - decided in favor of appellant-assessee.
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