TMI Blog2024 (9) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority - HELD THAT:- In the present case, it appears that the petitioner was unaware of the impugned order, due to which, there was a delay in filing the appeal. Therefore, being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner with regard to the payment of entire tax liabilities, this Court is inclined to condone the del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Aggrieved over the said order, an appeal was preferred by the petitioner. However, since the said appeal was filed with a delay of 12 days, the same was rejected vide the impugned order dated 06.08.2024. Hence, he requests this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, due to which, there was a delay in filing the appeal. Therefore, being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner with regard to the payment of entire tax liabilities, this Court is inclined to condone the delay. Accordingly, this Court passes the following order:- (i) The rejection order dated 06.08.2024 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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