2009 (11) TMI 430

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..... atter remanded to Commissioner (Appeals) to satisfy himself on sufficient cause for delay and then decide on merit. - S/186-188/2008 - 1746-1748/2009 - Dated:- 12-11-2009 - Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY: Shri M.N. Bharathi, Advocate, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order]. - All the above appeals have been dismissed, by two .....

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..... cision to the Commissioner (Appeals) who shall first satisfy himself as to whether the assessees were prevented by sufficient cause from presenting the appeals within the statutory period of limitation, and if he is so satisfied, he shall go into the merits of the case and pass orders after extending reasonable opportunity to the assessees of being heard in their defence. 4. The appeals are thus .....

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