TMI Blog2020 (2) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... got satisfied with the fact that the Order-In-Appeal was sent to the Assessee through Speed Post and has dismissed the Application for Condonation of delay, without verifying the fact that the Order-In-Appeal has been received by the Assessee or not. Mere despatching of order does not imply the receipt of the same. If the Assessee would have received the order, it could have filed the Appeal in time. Therefore the learned Tribunal was not justified in dismissing the Application on the ground of limitation. Time and again, the Higher Constitutional Courts direct the learned fact finding Tribunals below not to be trigger-happy to dispose of the cases for default of appearance or on mere delay. Matter remanded back to the Tribunal for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A and also provied a copy of the same. The date of despatch is mentioned as 11.04.2014 and the mode of despatch is also shown as 'Speed Post'. The appellant has not preferred any appeal against the said reply furnished by the CPIO of the department under the RTI Act. Taking these facts into consideration, I am of the view that there has been inordinate delay on the part of the appeallant to file the appeal. The plea put forward by the appellant that department did not inform them as to whether the matter was referred to call book etc. is not reflected anywhere in the records. There is mere assumption made by the appellant. 6. From the discussions made above, I am of the view that there is huge delay in filing the appeal which r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the Order-In-Appeal has been received by the Assessee or not. Mere despatching of order does not imply the receipt of the same. If the Assessee would have received the order, it could have filed the Appeal in time. Therefore we are satisfied that the learned Tribunal was not justified in dismissing the Application on the ground of limitation. Time and again, the Higher Constitutional Courts direct the learned fact finding Tribunals below not to be trigger-happy to dispose of the cases for default of appearance or on mere delay. The Tribunals being the fact finding body is under a legal obligation to decide the Appeal on merits even upon hearing one of the sides and they cannot dismiss the appeals for such aforesaid reasons. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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