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TMI Blog2020 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... by an affidavit if a reasonable ground for delay was made out by the Assessee. We are inclined to allow the present appeal and remand the matter back to the learned Tribunal by giving an opportunity to the Assessee to file such application for seeking condonation of delay, along with affidavit of the Assessee or its counsel, subject to payment of cost of ₹ 25,000/- (Rupees Twenty Five Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 263 of the Act. The said appeal was filed by the Assessee with a huge delay of 1333 days, approximately four years. The Assessee did not file any application seeking condonation of delay, along with affidavit, before the Tribunal, explaining reasons for delay, despite an opportunity given by the Tribunal on 14 March 2016 and the matter was adjourned to 17 March 2016. Paragraph No.2 of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red, but could not file any petition for condonation of delay in filing the appeal, the Bench was of the opinion that the appeal filed by the Assessee is not maintainable. Accordingly, the appeal filed by the Assessee is dismissed as not maintainable. 3. Mr.S.Sridhar, learned counsel for the appellant submitted that the Assessee unfortunately waited for passing of the penalty order, for which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Tribunal, for seeking condonation of delay, the learned Tribunal was justified in dismissing the appeal on account of huge delay of 1333 days. 5. Having heard the learned counsel for the parties, we do not find any substantial questions of law arising in the present appeal. However, we are of the opinion that the learned Tribunal could have condoned the delay upon application supported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal for the aforesaid Assessment Year 2007-08. 8. The Assessee may file his application seeking condonation of delay along with affidavit, explaining the circumstances and reasons for delay in filing appeal, which may be considered by the learned Tribunal, in accordance with law. 9. With this observation, the appeal is disposed of in the manner indicated above. - - TaxTMI - TMITax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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