9911796707
TMI Blog2014 (2) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... t could be treated as providing vehicles for hire (tanker lorries to carry materials) or whether the appellant was employing herself as a carrier? - HELD THAT:- It is not as if the appellant had not shown any cause at all to condone the delay. The sufficiency or otherwise in such matters have necessarily to be weighed also, on the scales of justice, depending upon the question whether the delay co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed and the impugned orders are set aside on condition that the appellant pays the Department an amount of ₹ 10,000/- (Rupees ten thousand only) as costs in each of these appeals within a period of two weeks from today, by making appropriate remittance - I.T.A.Nos.194 & 195 of 2013 - - - Dated:- 5-2-2014 - Mr. Thottathil B.Radhakrishnan And Mr. A.Muhamed Mustaque, JJ. Appellant: Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the Income Tax Department in the light of the materials and the averments in the applications for condonation of delay. We have also looked into the substance of the appeals as placed for consideration of the Tribunal, on their merits. 4. The fundamental question that appears to be raised in the appeals before the Tribunal was as to whether the transactions of the appellant with M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the view that the appellate court, tribunal or authority could take on a prima facie superficial examination of the grounds of appeal, which may also point out that ends of justice require the appeals to be entertained. In this view of the matter, we see that the substantial question of law that arises for decision in these appeals is as to whether the Tribunal had acted, in accordance with law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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