9911796707
TMI Blog2017 (12) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Chanchal Dutt, Ns. Krishna Mullick, Mr. Siddharth Das, Advocates For The Respondent : Mr. Uday Sankar Bhattacharya, Ms. Manasi Mukherjee, Advocates ORDER The Court : We admit this appeal on the following points, which, in our opinion involve substantial question of law:- Whether in the facts of this case the finding of the Tribunal was perverse in not accepting the affidavit evidence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order in original was received by him. In our order passed on 14th November, 2017 we had recorded that the Revenue wanted to file affidavit-inopposition to the stay petition and the supplementary affidavit. We had directed filing of such affidavit-in-opposition by 28th November, 2017 which was also recorded in our order. The said direction was made peremptory. This matter was listed again o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on 23/1/2013. That Sh. A. Banerjee did not bring the OIA dt. 28/12/12 to the notice of the management and retired on 1/2/2013. That only through a letter dt. 8/9/2014, from the department regarding recovery of dues appellant come to know that such an order dt. 28/12/12 has been passed by the first appellate authority. That during subsequent search of appellant's record the said OIA dt. 28/12/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 18/12/12. The reasons for delay of 657 days have not been satisfactorily explained by the appellant. Accordingly MA(COD) filed by the appellant is rejected and corresponding appeal filed by the appellant is also dismissed. " Mr. Bhattacharya, learned counsel for the Revenue has resisted this appeal relying on a decision of the Supreme Court in the case of Anvil Cables Private Limited Vs. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eason for delay. We, therefore, answer the question, on which we have admitted the appeal, in the affirmative and in favour of the assessee. The order of the Tribunal is set aside and the matter is remanded to the Tribunal for a decision afresh. The assessee shall be at liberty to file the affidavit of its retired employee before the Tribunal and the Revenue shall have an opportunity before the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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