TMI Blog2009 (3) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... planation is offered for the delay that it is either reasonable or satisfactory to the satisfaction of the court, delay can not be condoned. The appellant has rightly submitted that no sufficient cause was shown by the State of Punjab for condoning the delay. The appeal filed by the assessee is allowed. - 2 of 2009 - - - Dated:- 18-3-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Avneesh Jhin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is involved and appeals had been accepted by the DETC(A) only on the technical ground of limitation then I find it a fit case where delay in filing the appeals should be condoned. Under these circumstances delay in filing the appeals is condoned. The appeals are accepted. Order dated 1-9-2003 of DETC(A) is set aside. Since the appeals were not decided on merits and were accepted only on the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is liable to be set aside for the reasons to be recorded hereinafter. 4. To our mind, whether it is the State or the individual, unless explanation is offered for the delay that it is either reasonable or satisfactory to the satisfaction of the court, delay can not be condoned. The learned counsel for the appellant has rightly submitted that no sufficient cause was shown by the State of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appeal. The existence of sufficient cause can only be found out from the reading of the order, which, admittedly, does not exist in the present case. 5. For the reasons stated above, appeal filed by the assessee is allowed. Matter is remanded back to the Tribunal for deciding the questions of law raised in the appeal by the respondent-State in accordance with law, within four months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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