2010 (8) TMI 253

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..... ay occurred as assessee under impression that only after being by herd, would it have a cause of paying any amount – Sufficient cause shown to explain delay – Record not revealing that applicant negligent or abandoned cause – delay deserves to be condoned - 299 of 2010 - - - Dated:- 18-8-2010 - H.N. Devani and Abhilasha Kumari, JJ. REPRESENTED BY : Shri Paritosh Gupta for Paresh M. .....

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..... der a bona fide belief that the case having been sent back to the authorities for quantifying the applicant s liability, there was no confirmed demand that the applicant was required to discharge, therefore, delay has occasioned in filing the appeal as the applicant was under the impression that only after being heard, would it have a cause for paying any amount, or would the matter be taken any f .....

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..... would be quantified by the authorities in accordance with the law as decided above. Appeal is disposed off in above terms. 6. In view of the above and in view of the explanation rendered in the application, especially paragraph 4 thereof, we find that sufficient cause has been shown to explain the delay. The record does not reveal that the applicant has been negligent or has abandoned the ca .....

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