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TMI Blog2014 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the first appellate authority could have been condoned as it lies within the power vested with the first appellate authority. Suffice to say that such power vested with the first appellate authority should have been exercised and the matter should have been disposed of on the merits of the case, we are constrained to set aside the impugned order and remand the matter back to the first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass, we dispose the stay petition filed by the assessee and take up the appeal itself for disposal. 2. Heard both sides and perused the records. 3. The findings of the first appellate authority on the issue of limitation is as under : 6. Since the impugned order in the instant case was passed on 27-9-2012 (after 25-5-2012 when the Finance Bill 2012 received the assent of the President), an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for condonation of delay has been filed detailing the reasons for delay in filing appeal. In my view, there is clear cut lack of diligence on appellant s part. 4. In our view, before recording such findings, the first appellate authority should have informed the assessee to file an application for condonation of delay. As we are of the view that the assessee, if, had filed an application for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The findings recorded by us do not indicate any views on the merits of the case but all the issues are kept open for the first appellate authority to come to a conclusion. Needless to state that first appellate authority shall follow the principles of natural justice before arriving at a conclusion. 5. Appeal is allowed by way of remand. (Dictated and pronounced in the Court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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