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2010 (8) TMI 1134

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..... or signature was not signed and appeal was not filed. What is to be seen in such matters is that, the appellant was negligent and by not filing the appeal within time, whether there is any valuable right of the appellant, which would be taken away by not condoning the delay in the matters arising under the Income-tax Act, ultimately the question is, what is the tax payable under law. It is not an adversary litigation. An assessee cannot be charged without statutory authority. Under these circumstances, the approach of the Tribunal cannot be accepted. In that view of the matter, the reasoning given by the Tribunal for not condoning the delay is unsustainable in law. Hence, we are satisfied that the appellant has made out a sufficient caus .....

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..... cted. An appeal came to be filed against the said orders, which also came to be dismissed. Aggrieved by the same, they preferred an appeal to the Tribunal. 4. There was a delay of 310 days in preferring the appeal. An application was filed along with an affidavit explaining the reasons for delay in preferring the appeal. No written objections were filed by the revenue opposing the said application. The Tribunal after hearing the parties was of the view, that the cause shown in the affidavit for condonation of delay do not constitute a sufficient cause under section 5 of the Limitation Act and therefore, it declined to condone the delay and dismissed the applica- tion, and consequently, the appeal also came to be dismissed. Aggrieved by t .....

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..... e is any valuable right of the appellant, which would be taken away by not condoning the delay in the matters arising under the Income-tax Act, ultimately the question is, what is the tax payable under law. It is not an adversary litigation. An assessee cannot be charged without statutory authority. Under these circumstances, the approach of the Tribunal cannot be accepted. In that view of the matter, the reasoning given by the Tribunal for not condoning the delay is unsustainable in law. Hence, we are satisfied that the appellant has made out a sufficient cause for condoning the delay in preferring the appeal. Hence, we pass the following: ORDER (i) The appeal is allowed. (ii) The impugned order passed by the Tribunal dismissing .....

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