TMI Blog2018 (9) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate appearing for the assessee. Even though the explanation as offered in the application for condonation of delay is very sketchy but in the substantial interest of justice and going by the plea of the appellant that the issue involved on merits is no more res integra, the delay is condoned subject to the condition of imposing a cost of ₹ 10,000/-, since the explanation or the reasons given is not foolproof. COD Application allowed. - ST/COD/20499/2018 in ST/20861/2018-SM ST/COD/20500/2018 in ST/20862/2018-SM - Misc. Order Nos. 21035 - 21036 /2018 - Dated:- 14-8-2018 - HON'BLE MR. P DINESHA, JUDICIAL MEMBER For the Appellant : Mr. KarthikRanganathan, Advocate For the Respondent : Mrs. KavithaPoduwal, Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Exemptions) Vs. Karnataka Golf Association [2014] 42 taxmann.com 57 (Karnataka) e. State of Gujarat Vs. DattchandraShantilalChunawala Co. [2013] 34 taxmann.com 248 (Gujarat) f. Gujarat Electricity Board Vs. Deputy Commissioner of Income Tax [2013] 36 taxmann.com 340 (Gujarat) g. Vinyl Chemicals India Ltd. V. State of Maharashtra [2015] 59 taxmann.com 217 (Bombay) 2.1. He further contends that the delay was not deliberate or intentional but due to the facts narrated in the affidavit and therefore pleads that the delay may be condoned. Further drawing the attention on merits, he submitted that the issues involved are covered in his favour and therefore in the interest of justice, the delay may be considered s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mala fide. It is also the settled position of law that it is the discretion of the Tribunal in the matter of condoning the delay, especially where the delay is inordinate as in the case on hand.Even though the explanation as offered in the application for condonation of delay is very sketchy but in the substantial interest of justice and going by the plea of the appellant that the issue involved on merits is no more res integra, I consider condoning the delay subject to the condition that since the explanation or the reasons given is not foolproof, therefore, imposing a cost of ₹ 10,000/- for both the years to be deposited in favour of Army Central Welfare Fund payable at New Delhi. Necessary compliance should be reported on or before ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
