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TMI Blog1998 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ade Tax Tribunal, Agra Bench III, Camp at Saharanpur. As the controversy raised in both these revisions is identical and arises from common facts it is convenient to decide both the revisions together. 2.. Having heard learned standing counsel in support of this revision, in my opinion, no case for interference has been made out. What had happened was that the respondent-assessee had filed app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has chosen to believe the version of the assessee. 3.. In Collector, Land Acquisition, Anantnag v. Mst. Katiji [1987] 66 STC 228 (SC); 1987 UPTC 2128 the Supreme Court has pointed out that in the matter of condoning delay liberal approach is called for. It was pointed out that ordinarily, a litigant does not stand to benefit by lodging an appeal late. Refusing to condone delay can result in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed period. The plea set up by the assessee was supported by a medical certificate. In absence of any material to the contrary which may justify the rejection of the medical certificate, the Tribunal, in my opinion, was fully justified, on facts, to condone the delay. The order under revision does not give rise to any question of law. 5.. Both the revisions are devoid of merit and are accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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