2017 (6) TMI 1273

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..... nt cause being shown. The said exercise, it appears has not been embarked upon by the Commissioner. The Revision can only be entertained on merits only if the delay is condoned. Without condoning the delay even the Commissioner could not have observed anything on merits. No separate application for condonation of delay was filed, however, the request to condone the delay was made in the Revisio .....

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..... ision was delayed by about 200 days. The Commissioner passed the impugned order observing that the Revision is delayed. In fact before proceeding to adjudicate the said Revision, even notice was issued by the Commissioner asking the Petitioner to explain about the delay. Reply was filed by the Petitioner. Perusal of the impugned order, it is manifest that the Commissioner has not delve upon the ex .....

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..... e Commissioner to reconsider the aspect of delay. 6 In the result, we pass the following order; a) The impugned order is quashed and set aside. b) The Petitioner shall file a separate application for condonation of delay giving reasons for not being able to file the Revision within the stipulated period of limitation. c) The Commissioner shall decide the said application for condonatio .....

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