2006 (9) TMI 84

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..... ing the delay for filing the appeal but it can't for getting authorization - HC condoned the delay and set aside the tribunal order
JUDGMENT 1. Heard Shri A. N. Mahajan, learned standing counsel appearing for the Revenue. No one has put in appearance on behalf of the respondent assessee, despite service having been effected as per the affidavit of service dated March 30, 2000. 2 The Revenue h .....

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..... on December 17, 1992, and soon thereafter, the appeal was filed on December 19, 1992. The Tribunal has refused to condone the delay on the ground that the imposition of curfew could have been a ground for condoning the delay, for filing the appeal but it could not be a ground for authorisation being delayed and granted beyond the time limit which expired on December 14, 1992. 4 In our opinion, t .....

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..... 7 SC 1353 and (ii) State of West Bengal v. Administrator, HowrahMunicipality[1972] AIR 1972 SC 7 5 In view of the aforesaid discussions, we are of the view that the sufficient cause had been brought on record to condone the delay of five days. In the circumstances, the impugned judgment and order dated July 26, 1999, is set aside the delay in filing the appeal before the Tribunal is condoned and .....

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