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TMI Blog2018 (1) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 11,95,591/- within a period four weeks from the date of receipt of a copy of this order. If the appellant complies with the condition, i.e. by remitting 50% of the disputed tax, then, the Tribunal is directed to condone the delay, and take the Appeal on its file, and take a decision on merits and in accordance with law. However, if the assessee fails to comply with the conditional order within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Income Tax Appellate Tribunal, Chennai (in short, Tribunal) in I.T.A.No.1114/Mds/2014, dated 19.05.2017. 3. The Tribunal, by the impugned order, dated 19.05.2017, dismissed the appellant's Appeal as being time barred. The Appeal was presented with a delay of 155 days, and the explanation given by the assessee is that, the order passed by the Commissioner of Income Tax (Appeals) (for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal was right in law in dismissing the Appeal as unadmitted in limine by declining to condone the delay caused in filing the Appeal? (ii) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in dismissing the Appeal as unadmitted by not condoning the delay without judiciously exercising the power in accordance with the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be tested. That apart, we find that the delay is not an inordinate delay, but, it is 155 days. However, while noting that the appellate remedy is a valuable right and simultaneously, taking note of the conduct of the assessee, we are inclined to grant indulgence to of the assessee, subject to certain conditions (mentioned infra). 7. Accordingly, we direct the appellant/assessee to pay 50% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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