TMI Blog2019 (4) TMI 1976X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of this case. The reason for the delay would also have to be considered. The reason assigned by the assessee being just and reasonable, in our view constitutes sufficient cause. We are of the view that the rights of the parties are required to be decided on merits and not on merely technicalities. Hence, on these grounds the appeal is allowed. The delay in filing the appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, there was delay in filing the appeal. The Tribunal was of the view that since more than 3 years have lapsed, the same does not constitute sufficient cause. 3. However, on hearing learned counsels, we are of the view that appropriate interference is called for. Merely holding technicalities against the assessee is not just and fair in the facts of this case. The reason for the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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