TMI Blog2015 (3) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... to Information Act, 2005, then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted for being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs. - The impugned order is quashed and set aside. The delay of 266 days is condoned in the peculiar facts and circumstances but by directing that the Appellant- Assessee before us, shall pay costs quantified at ₹ 25 ,000 /- within a period of four weeks from the receipt of copy of this order. If these costs are paid and the proof is produced, the Tribunal shall restore the Appeal, register it and hear and dispose of the same on merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order was also issued on the address available in the official record. That packet was returned with the postal remark refused . If this is how the Assessee approached the matter, then, the delay is 12 years and more. The Assessee was negligent and callous and hence, the application for condonation of delay was rightly dismissed. 4. The Tribunal has noted that there is no cause much less reasonable and satisfactory as the show cause notice and adjudication order were duly served. The postal remarks and which have been relied upon by the Revenue are true and correct. In such circumstances, it refused to exercise its discretion in favour of the Assessee and dismissed the application. 5. In the light of the rival contentions, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfactorily explained. 8. We are of the opinion that if there was doubt and which could be inferred from the records and information provided to the Assessee by the Revenue after he invoked the Right to Information Act, 2005, then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted for being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs. 9. In the circumstances, this Appeal is allowed. The impugned order is quashed and set aside. The delay of 266 days is condoned in the peculiar facts and circumstances but by directing that the Appellant- Assessee before us, shall pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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