Delay condoned on accepted tax payment undertaking, with ex parte dismissal set aside and appeals remanded for fresh merits review.

Delay in challenging ex parte Tribunal dismissal orders was treated as sufficiently explained where the assessee furnished an accepted undertaking to deposit the admitted tax liability in instalments. On that basis, the ex parte dismissal orders were set aside and the connected appeals were remanded for fresh consideration on merits in accordance with law. Incidental relief was also granted by lifting bank account attachment, subject to revival of the impugned orders and reattachment if payment defaults occurred under the undertaking.

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Issues: Whether the delay in challenging the Tribunal's ex parte orders should be condoned and the ex parte dismissal orders set aside, with the connected appeals remanded for fresh decision on merits.

Analysis: The petitioners tendered an undertaking to deposit the admitted tax liability in instalments, and the undertaking was accepted. In view of that undertaking, the Court treated the delay as satisfactorily explained and accepted that the ex parte orders should not stand. The Tribunal's dismissal orders were therefore set aside, and the appeals were directed to be reconsidered afresh in accordance with law on merits. The order also provided that the bank account attachment would be lifted in consequence of the undertaking, with revival of the impugned orders and reattachment if payment defaults occurred.

Conclusion: The delay was condoned, the ex parte orders were set aside, and the appeals were remanded for de novo consideration, with incidental relief regarding attachment.

Final Conclusion: The petitioners obtained substantive procedural relief enabling their tax appeals to be heard anew, subject to compliance with the undertaking accepted by the Court.

Ratio Decidendi: Where an assessee furnishes an accepted undertaking securing the tax liability, the Court may condone delay, set aside ex parte dismissal orders, and remit the matter for decision on merits in the interest of justice.

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