9911796707
TMI Blog2008 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... is the case of the applicant that the applicant could not prefer the appeal in time because the Tribunal in its order dated 14-6-2005 had not mentioned full facts of the case, nor had discussed the main issue involved and hence, by mistake, a decision was taken not to file appeal against the order of Tribunal, and only subsequently on learning full facts of the case, it was realized that the order of Tribunal was wrong. 3. This application was resisted by the respondent assessee by tendering an affidavit in-reply dated 23rd October, 2007. Therefore, the applicant filed an additional affidavit dated 26th December, 2007. 4. After hearing the parties, the Court called upon the applicant to bring better particulars on record as the Court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Hon'ble Tribunal. On 21-8-2006, a decision was taken to file an appeal before this Hon'ble Court, considering that the judgment on which Hon'ble Tribunal has relied upon is not applicable to the present case. [7] I humbly submit that the applicant was not at all negligent in preferring the appeal, but there occurred a mistake in the interpretation of the order on the part of the department earlier, which has caused the delay in approaching this Hon'ble Court by way of tax appeal." 7. The aforesaid averments establish that the Commissioner took a conscious decision on 22-8-2005 to accept the order made by the Tribunal and such a fact was conveyed to the Range Officer vide communication dated 23-8-2005. The Annexures placed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to abandon the cause, there must be a change in circumstances, which is strong enough, to establish sufficient cause when the decision is challenged subsequently beyond the period of limitation. Otherwise, once it is found that a cause has been abandoned, normally there can be no case for condoning the delay. 10. In the present set of facts and circumstances of the case, considering the correspondence annexed to the affidavit dated 24-7-2008 and the inquiry undertaken before recording a decision not to challenge the order of Tribunal, there can be no doubt that the applicant had consciously abandoned the cause and no ground is made out to establish in what manner such a conscious decision is incorrect. Merely because the respondent assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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