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2014 (9) TMI 970 - PUNJAB & HARYANA HIGH COURTCondonation of delay of 155 days - sufficient cause - delay in filing of an appeal before VAT tribunal - appellant submitted that due to different levels of decision making authorities, there was delay in taking the final decision of filing the appeal before the Tribunal. - Held that:- The explanation furnished by the appellant appears to be plausible and, therefore, leads to the conclusion that there was sufficient cause for delay in filing the appeal. Once that was so, the delay in filing the appeal before the Tribunal deserves to be condoned and appeal heard on merits by the Tribunal. - Delay condoned - matter restored before tribunal. - Decided in favor of assessee.
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