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Shree Ganesh Construction Co. Versus Union of India

2016 (10) TMI 574 - GUJARAT HIGH COURT

Condonation of delay - Held that: - a fair chance is required to be given to the petitioner to see that his appeal before the Tribunal be disposed of and dealt with on its own merits in accordance with law, more particularly, when the learned advocate has drawn the attention of this Court that requirement of deposit of 10% is already fulfilled while presenting an appeal - Decided against the assessee - Special Civil Application No. 3186 of 2016 - Dated:- 22-6-2016 - AKIL KURESHI AND A.J. SHASTRI .....

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e learned Tribunal, Ahmedabad, it appears that the learned Tribunal was dealing with an application of the petitioner for seeking condonation of delay of 175 days, which occasioned in preferring an appeal against an order dated 14.10.2014, passed by the Commissioner (Appeals), Surat. The petitioner had submitted that it was specifically mentioned in the application filed by the petitioner for seeking condonation of delay that there is a financial crunch on account of various reasons with the pet .....

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learned Tribunal has granted stay and entertained the appeal. It was pointed out by the learned counsel for the petitioner that the Tribunal's attention was drawn to a decision of Hon'ble Supreme Court in case of Union of India v. Pirayam Subhash reported in 2015 (39) S.T.R. 540 (SC) and requested to take a lenient view. It was also brought to the notice of the learned Tribunal that the amount of 10% was already deposited on 27.07.2015, which comes to ₹ 3,70,754/as mentioned by the .....

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d advocate for the petitioner and perused the record and the averments contained in the original application filed by the petitioner for seeking condonation of delay and found that the learned Tribunal ought to have considered the case of the petitioner and ought to have condoned the delay. The learned advocate has pointed out that there are several cases with respect to other assesses, wherein, the learned Tribunal has granted unconditional stay even after introduction of amended section 35F wi .....

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