TMI Blog2019 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... refore there were some difficulties in organizing the affairs of his business - Whether the Tribunal was justified in adopting a pedantic approach in the matter of condonation of delay? HELD THAT:- We do not know how the death of the appellant s brother a few days before the receipt of the Order-in-Original could be a valid ground to reject the reasons for the delay. In any event, the Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 27-12-2018 - MR V RAMASUBRAMANIAN AND MR P. KESHAVA RAO, JJ. For The Petitioner : MR K. KIRAN MAYEE For The Respondent : SC FOR UPSC DELHIB NARASIMHA SHARMA JUDGMENT: ( Per Hon ble Sri Justice V. Ramasubramanian) Aggrieved by the dismissal of an application for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay of 350 days. The said application was dismissed by the Tribunal forcing the assessee to come with the above appeal. 5. In view of the limited nature of the dispute raised in the appeal, the one and only substantial question of law that arises for consideration in the above appeal is as follows: Whether the Tribunal was justified in adopting a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a valid ground to reject the reasons for the delay. In any event, the Order-in- Original was dated 23.01.2015. The appellant s brother died on 13.02.2015. The appellant stated that the family was in a state of shock and that prompt action could not be taken. 9. Once it is not disputed that the appellant s brother died after the order was passed but before it was received, we see n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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