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TMI Blog2014 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... arly justifies condonation of delay of 98 days, in any event, 48 days from the date the Board granted its approval, whereinafter some time is required for preparation and filing of the appeal. The Tribunal should have taken a pragmatic view and should have condoned the delay in filing the appeal on the facts and circumstances of the case, which the Tribunal failed to do. Therefore, this Court is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal ? ii) Whether the Tribunal is right in not considering the sufficient cause shown by the appellant for seeking condonation of delay especially when the respondent/assessee had not placed nay material to dispute the cause pleaded by the appellant department? iii) Whether the Tribunal failed to appreciate in a proper perspective the observations of the Hon'ble Supreme Court in sever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay has been filed wherein the time chart is filed by the Revenue, which is a rarity at that point of time, explaining the reasons for the delay, which is extracted hereunder:- 1. Date of Receipt of the Order-in-Appeal : 09.12.2005 2. Date of Calling of case file : 23.01.2006 3. Date of receipt of case file : 26.04.2006 4. Date of receipt of the Board's letter in F. No.280/23/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment in respect of filing of appeals, where the Government is the appellant, is squarely applicable to the present case. 6. The facts and circumstances of the present case clearly justifies condonation of delay of 98 days, in any event, 48 days from the date the Board granted its approval, whereinafter some time is required for preparation and filing of the appeal. The Tribunal should have t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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