TMI Blog2018 (9) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... if the appeal is not heard on merits. It is true that this does not mean that the appeal should have been filed before the Tribunal after a long delay without explanation. However, the assessee has tried to explain the delay by pointing out that the manager had not brought the facts to the notice of the appellant. The assessee’s appeal before the Appellate Commissioner would be revived and be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and also prayed for stay, pending the said appeal. Before the Commissioner, the manager of the appellantcompany appeared. The Commissioner passed an order on 1st May 2013 asking the appellant to deposit a sum of ₹ 80,000/= by way of predeposit within two weeks from the date of the order. Upon such deposit, the remaining recovery of dues would remain stayed. It was provided that if the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which as noted above, refused to condone such delay. Before the Tribunal, case put forth by the company was that the manager had not brought these facts to the notice of the company. There was no intention on the part of the assessee to delay the proceedings. In fact, predeposit was made on the very next date of order passed by the Appellate Commissioner . In larger interest of justice, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
