2023 (8) TMI 1082

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..... fore the Tribunal could have been kept pending instead of being closed. HELD THAT:- According to us, that was one alternative. The other alternative was, which is what the Tribunal has done, to dispose of the appeal with a caveat that in the event of any deletion in the hands of Mr P.K. Jindal wherein substantial additions were made, the appellant/revenue will have liberty to take further ste .....

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..... 23 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 38 days in filing the appeals] 2. These are the applications filed on behalf of the appellant/revenue seeking condonation of delay in filing the appeals. 2.1 According to the appellant/revenue, there is a delay of 38 days. 3. Regarding the nature of the delay involved, we are inclined to condone th .....

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..... efore the Tribunal could have been kept pending instead of being closed. 10. According to us, that was one alternative. The other alternative was, which is what the Tribunal has done, to dispose of the appeal with a caveat that in the event of any deletion in the hands of Mr P.K. Jindal wherein substantial additions were made, the appellant/revenue will have liberty to take further steps agai .....

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