TMI Blog2020 (10) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... er course of action by the authorized representative of the assessee. Thereafter, the file went missing. Later on, when the representative of the company intended to know what has happened to the matter, then they searched the file and it was found - there are no reason to disbelieve the affidavit filed. The assessee is a joint stock company and is involved in various activities. Therefore, it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the revisionist and Shri Suyash Pant, learned Brief Holder for the State/respondent. 3. CTR No.12 of 2020 pertains to the assessment year 2009-10 and CTR No.13 of 2020 pertains to the assessment year 2011-12. The only contention urged by the learned senior counsel for the revisionist is on the question of delay. He submits that there was a delay in filing the second appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been properly explained; that sufficient cause has not been shown; hence no interference is called for. 6. On hearing learned counsels, we are of the view that appropriate interference is called for. The delay is to an extent of 329 days. The reason assigned is that the copy of the impugned order was served to the junior staff of the senior advocate for further course of action by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 9. Under these circumstances, we do not find that the delay occasioned is so huge as to disentitle the assessee for any relief. 10. For all these reasons, the impugned order dated 25.01.2020 passed by the tribunal, in Second Appeal No.1 of 2020 and Second Appeal No.2 of 2020, is set aside. The application seeking condonation of delay is allowed. The delay in filing both the second appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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