TMI Blog2019 (8) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner-company on the ground of delayed deposit of 12.5% of the disputed amount of tax. The appellate order dated 30.03.2019 passed by the Appellate Deputy Commissioner (CT), Secunderabad Division, rejecting the petitioner-company s appeal on this ground is accordingly set aside and the said appeal is restored to the file of the said appellate authority. The Appellate Deputy Commissioner shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (CT), Secunderabad Division, Hyderabad, but the said appeal was dismissed on the preliminary ground that the statutory deposit of 12.5% of the disputed amount of tax was not paid within time. The Appellate Deputy Commissioner therefore opined that the delay on the part of the petitioner-company to make such deposit could not be condoned and accordingly dismissed the appeal. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n period but the deposit of 12.5% of the disputed amount of tax, in respect of which the appeal was preferred, is made beyond the limitation prescribed in that regard, the delay in compliance ought to be condoned thereby requiring the appeal to be decided on merits by the appellate authority. 3. In the light of the aforestated settled legal position, it was not proper on the part o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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