2018 (8) TMI 823

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..... rned Tribunal has erred in rejecting the appeal on the preliminary ground of delay. The delay, even though of 307 days, had been reasonably explained by the assessee and the learned Tribunal ought to have decided the appeal on merits - appeal restored back on the file of the said Tribunal, with a request to decide the same on merits after giving opportunities to both the parties - COD allowed. - .....

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..... ays due to the fact that the concerned Accountant who was looking after the accounts of the firm had resigned from the assessee-Company in August 2014 and it is true that from other employee, who met the said Accountant who had resigned, then he came to know about the impugned tax notice and then he took necessary steps for filing the present appeal before the Tribunal, but, in the process, the de .....

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..... ity to write their own findings on facts by applying their minds to the merits of the case so that the orders passed by such fact finding authorities when examined by the constitutional Courts in appellate or revisional jurisdiction the reasons assigned by the Tribunals. It is only if the delay is huge and unexplained, the Tribunal could exercise its discretion rarely and with reluctance to dismis .....

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