Court overturns Tribunal decision, grants opportunity to explain delay in filing appeal, remands for fresh decision.

The High Court of Calcutta allowed the appeal, finding that the Tribunal erred in not providing the assessee with an opportunity to adequately explain the delay in filing the appeal. The Court set aside the Tribunal's decision, remanding the matter for a fresh decision. The assessee was permitted to submit the retired employee's affidavit regarding the delay, with the Revenue given the opportunity to raise objections. The Tribunal was instructed to proceed in accordance with the law, resulting in the disposal of the appeal and application.

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Issues involved:
- Whether the Tribunal's finding of not accepting the affidavit evidence of the constituted attorney of the assessee without giving further opportunity to explain the delay was perverseRs.

Analysis:
The High Court of Calcutta admitted the appeal based on the substantial question of law regarding the Tribunal's decision on the delay issue. The Tribunal had dismissed the appellant's appeal due to a delay of 651 days. The appellant's case was that the order was received by an employee who did not bring it to the management's notice before retiring. The Tribunal rejected the appellant's explanation for the delay, stating that no affidavit was filed by the employee to justify the delay. The Revenue opposed the appeal, citing a Supreme Court decision where delay causes were considered afterthoughts. The High Court noted that the Tribunal did not give the assessee an opportunity to explain the delay properly. The Court found that a further opportunity should have been given to the assessee to clarify the reason for the delay. Thus, the Court answered the question in favor of the assessee.

The High Court set aside the Tribunal's order and remanded the matter for a fresh decision. The assessee was allowed to file the retired employee's affidavit before the Tribunal, and the Revenue would have a chance to object to it. The Tribunal was directed to handle the matter according to the law. Consequently, the appeal and the application were disposed of based on the above terms.

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