TMI Blog2017 (12) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the appeal - Held that: - delay in preferring the appeal was not unduly long. The explanation of the assessee was neither untenable nor baseless. It is not the case that the Tribunal lacked power to condone delay - Delay in filing appeal before the Tribunal is condoned - COD application allowed. - Tax Appeal No. 441 of 2017 - - - Dated:- 16-8-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay which was required to be condoned. The Tribunal, however, was not convinced that the assessee had made out sufficient cause. It was observed that the address given in the appeal was that of Alang. The Tribunal did note the trend of the Apex Court that a liberal attitude while taking up the issue of condonation of delay should be adopted but observed that the same would not be the case where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither untenable nor baseless. It is not the case that the Tribunal lacked power to condone delay. With regret we record that the Tribunal should not have driven the assessee to prefer appeal before the High Court. 4. In the result, the judgement of the Tribunal dated 27.10.2016 is set aside. Delay in filing appeal before the Tribunal is condoned. The Tribunal is requested to take up the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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