TMI Blog2018 (6) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... of the representatives of the company - Held that:- The appellants could have at least brought these facts to the notice of this Court for out of turn hearing. No such attempt was made. After more than a decade now we would be remanding the proceedings before the Tribunal for fresh decision on merits which should have happened in the first instance and in any case, would have been the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, the company has filed appeal before the Tribunal. There was a delay of about 70 days. Application for condonation of delay was filed. This application was dismissed by the Tribunal by an order dated 16.09.2005 holding that proper explanation for delay has not been given. This order was passed in absence of the representatives of the company. Company therefore filed application for rectifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation is reasonable. Unfortunately, the Tribunal brushed aside the explanation of the applicant without any discussion and dismissed the application for condonation of delay. The tragedy of the matter does not end here. This Tax Appeal was filed in the year 2006 and remained pending all this while, nearly for 12 years. The appellants could have at least brought these facts to the notice of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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