9911796707
TMI Blog2007 (4) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be computed by excluding the period during which the proceedings were pending before the HC- matter is remanded to the Commissioner (A) to decide the aspects of limitation by considering Section 14 read with HC directions - E/267/2007 - A/918/2007-WZB/Ah’bad - Dated:- 17-4-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri P.M. Dave, Advocate, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge the correctness, validity and propriety of the order impugned. We would leave the petitioners with the liberty to approach the concerned appellate forum with an application for condonation of delay and exclusion of time spent in these proceedings. If such application is made by the petitioners, then, the same would be decided by the appellate forum in accordance with law." As is clear from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs were pending before the Hon'ble High Court. Ld. Advocate submits that if that is done, there would not be any delay in filing the appeal before the Commissioner (Appeals). 3. In view of the above, we set aside the impugned order, remand the matter to the Commissioner (Appeals) to decide the aspects of limitation by taking into consideration, the provisions of Section 14 read with Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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