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TMI Blog2024 (5) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, Kolkata, Eastern Zonal Bench dated 18.4.2018. All the appeals are time barred, inasmuch as, there is a delay of 1158 days. Under normal circumstances the court will not exercise discretion in such matters where the delay is inordinate and unexplained. Thus, it is required to be seen as to whether the appellants have offered an explanation which is acceptable and whether the delay can be condoned. From the averments set out in the condone delay petition we find that the appellants have not been sleeping over their right but have been deligently prosecuting the matter soon after the order was passed by the tribunal on 18.4.2018. It appears that the appellant was advised to file rectification application before the tribunal which late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation of the matter. Thus, the criminal proceedings are pending at that stage and thee is a very slow progress. In the meantime, the appellants were advised to file the appeal before the court challenging the order passed by the learned tribunal. 3. The above facts will show that the appellants were deligent in prosecuting the matter, more particularly taking effective steps to bring the wrongdoers within the framework of law. Therefore, we are of the view that the delay though being inordinate has been properly explained. 4. For the above reason, the applications are allowed and the delay in filing the appeal is condoned. 5. The learned tribunal by the impugned order had dismissed the appeals filed by the appellants challenging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for certain reasons nothing prevents the assessee from producing another certificate from the chartered accountant since it is the adjudicating authority, who will consider not only the certificate issued by the chartered accountant but other records which the assessee may be called upon to produce to examine as to whether refund can be sanctioned. 8. The learned advocate for the appellants submitted that the learned tribunal was consistently of the opinion that in cases where certificates were found to be either false or not acceptable fresh chartered accountant certificate can be considered, if produced by the assessee. 9. As observed earlier, there is nothing on record to indicate that the appellants with certain ulterior motive and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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