Condonation of delay and restoration of appeal granted after ex parte dismissal for non-prosecution was set aside.

Delay in filing the appeal was condoned because the explanation for delay was accepted and the Revenue raised no objection. The ex parte dismissal of the first appeal for non-prosecution was set aside because the assessee had not been effectively heard and sought an to place its case on record; the matter was restored for fresh adjudication after hearing the assessee, leaving the merits open.

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Issues: (i) Whether the delay in filing the appeal should be condoned. (ii) Whether the ex parte dismissal of the first appeal for non-prosecution should be set aside and the matter restored for fresh adjudication.

Issue (i): Whether the delay in filing the appeal should be condoned.

Analysis: The explanation for the delay was accepted and no objection was raised by the Revenue to condonation.

Conclusion: The delay was condoned in favour of the assessee.

Issue (ii): Whether the ex parte dismissal of the first appeal for non-prosecution should be set aside and the matter restored for fresh adjudication.

Analysis: The first appellate order was passed without effective hearing and the assessee sought an opportunity to place its case on record. In view of the explanation for non-appearance, the matter was considered fit for restoration so that the assessee could be heard.

Conclusion: The order of the first appellate authority was set aside and the matter was restored for fresh adjudication after hearing the assessee.

Final Conclusion: The appeal succeeded to the extent of securing restoration of the first appellate proceedings, with the merits left open for reconsideration.

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