2018 (8) TMI 1920

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..... and laches, of course, as long as delay is properly explained. In the interest of justice therefore, delay is condoned. Judgment of the Tribunal is reversed. Tax appeal is placed before the Tribunal for disposal on merits - Appeal disposed off. - R/Tax Appeal No. 973 of 2018 - - - Dated:- 28-8-2018 - Akil Abdul Hamid Kureshi and B.N. Karia, JJ. For Appellant: Anand Nainawat .....

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..... Rohitbhai Shah traced the order and brought to the notice of the management, upon which, the decision to file the appeal was taken. The assessee had also filed affidavit of Shri Nilesh Shah before the Tribunal pointing out the circumstances upon which he chanced upon the order. 3. Thus it can be seen that though delay was not very short, same was properly explained. The Courts have alway .....

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