1970 (2) TMI 110

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..... tribunal which refused to condone the delay in the presentation of an appeal before it. The facts are not disputed. The main appeal against the order of the Appellate Assistant Commissioner was to be filed on 8th January, 1967. But, in fact, it was filed on 10th January, 1967. But the admitted tax was not paid. Therefore, the relevant papers were returned to the appellant for rectification of the .....

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..... of the appeal or in the proper presentation of the appeal. But in the converse case where the Tribunal refused to exercise its discretion and excuse the delay, then the court would be rather slow to interfere with such an order. Further, there should be an explanation for the delay, which is palpably acceptable and reasonably believable. The Tribunal finds that there is no such explanation offered .....

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