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TMI Blog2019 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... r the proviso to Section 73 (1) of the Finance Act, 1994 - the appellate pleaded that his brother died leaving the family in distress and that therefore there were some difficulties in organizing the affairs of his business - Whether the Tribunal was justified in adopting a pedantic approach in the matter of condonation of delay? HELD THAT:- We do not know how the death of the appellant s brother ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the appeal before the Tribunal is condoned - COD application allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... cing the assessee to come with the above appeal. 5. In view of the limited nature of the dispute raised in the appeal, the one and only substantial question of law that arises for consideration in the above appeal is as follows: "Whether the Tribunal was justified in adopting a pedantic approach in the matter of condonation of delay?" 6. In the affidavit in support of the application for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant stated that the family was in a state of shock and that prompt action could not be taken. 9. Once it is not disputed that the appellant's brother died after the order was passed but before it was received, we see no reason as to how the service of the copy of the order before the death of the appellant's brother would make things different. 10. As a matter of fact, the appellant has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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