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2020 (2) TMI 488

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..... e delay - HELD THAT:- On due consideration and taking an overall view of the matter, we feel that it would meet the ends of justice if the matter is decided afresh by the Tribunal after giving due opportunity to the appellant to explain the delay in preferring the related appeal. Ordered accordingly. Needless to say, no opinion is expressed on merit and all contentions are kept open. - INCOM .....

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..... e ground of being time barred. The related condonation application filed by the appellant was dismissed by the Tribunal by taking the view that no reasons were assigned by the appellant for condoning the delay of 1305 days in preferring the appeal. 4. Learned counsel for the appellant has taken us through the appeal and submits that appellant was pursuing his remedy of rectification of the appe .....

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..... and taking an overall view of the matter, we feel that it would meet the ends of justice if the matter is decided afresh by the Tribunal after giving due opportunity to the appellant to explain the delay in preferring the related appeal. 8. Ordered accordingly. 9. Needless to say, no opinion is expressed on merit and all contentions are kept open. 10. Consequently, order dated 17.3.2017 i .....

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