TMI Blog2012 (8) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a sufficient cause warranting condonation - assessee could not able to show their bonafideness nor could able to demonstrate sufficient cause for condonation of delay - against assessee. - Ex. Appeal No.178/12 - - - Dated:- 16-7-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri N. K. Chowdhury, Advocate for the Appellant (s) Shri D. K. Nath, Dy. Commissioner (A.R.) for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 6.5.2011, dismissed the appeal as non-maintainable. Thereafter, the applicant filed this present appeal along with condonation of delay application caused in filing the present appeal from the date of receipt of O/A No.75/Cal.IV/2000 dated 22.12.2000. The ld. Advocate has submitted that due to pursuance of wrong remedy before the ld. Commissioner (Appeals) by way of filing review application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present review application filed against the O/A No.75/Cal.IV/2000 dated 22.12.2000, cannot be considered as a bonafide approach of the applicant. Besides, this Tribunal had on the earlier occasion not condoned the delay application and dismissed the appeal also holding the same as not maintainable. He has submitted that the case laws cited by the ld. Advocate for the applicant are not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of delay has been settled by the Hon ble Supreme Court in various cases. Their Lordships have laid down that the delay in filing the appeal could be condoned by the Tribunal, if sufficient cause is shown and the applicant is required to explain the reason for each day s delay. We find in the present case that the applicant could not able to show their bonafideness nor could able to demonstrate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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