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TMI Blog2014 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant, an assessee should not be put to difficulty - this is a fit case wherein the first appellate authority should have condoned the delay and the matter is remitted to the first appellate authority to dispose the matter on merit – Decided in favour of Assessee. - Appeal No.E/10473/2013 - - - Dated:- 4-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri S.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited with the authorities. In view of this, we allow the application for waiver of pre-deposit of the amounts involved. 3. On perusal of the records, we find that the issue involved lies in a narrow compass. Hence, we take up the appeal itself for disposal. 4. We find that the first appellate authority has rejected the appeal filed by the appellant only on the ground that they were unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that we would have taken up the appeal and disposed the same on merit, hut we are bound by the judgment of Hon ble Supreme Court in the case of Glaxo Smithkline Beechem, we are unable to go into the merits as the first appellate authority has not recorded any findings on the merit. Accordingly, in our view, the delay in filing the appeal before first appellate authority needs to be condoned and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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