TMI Blog2006 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e the tribunal order - I.T. A. No. 222 of 1999 - - - Dated:- 21-9-2006 - JUDGMENT 1. Heard Shri A. N. Mahajan, learned standing counsel appearing for the Revenue. No one has put in appearance on behalf of the respondent assessee, despite service having been effected as per the affidavit of service dated March 30, 2000. 2 The Revenue has filed this appeal under section 260A of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was filed on December 19, 1992. The Tribunal has refused to condone the delay on the ground that the imposition of curfew could have been a ground for condoning the delay, for filing the appeal but it could not be a ground for authorisation being delayed and granted beyond the time limit which expired on December 14, 1992. 4 In our opinion, the observation of the Tribunal is too pedantic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengal v. Administrator, Howrah Municipality [1972] AIR 1972 SC 7 5 In view of the aforesaid discussions, we are of the view that the sufficient cause had been brought on record to condone the delay of five days. In the circumstances, the impugned judgment and order dated July 26, 1999, is set aside the delay in filing the appeal before the Tribunal is condoned and the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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