Condonation of delay in first appeal: dismissal for limitation set aside and matter remanded for fresh merits consideration.

A first appeal dismissed in limine for limitation was restored because the delay had been admitted, but no condonation application or supporting affidavit had been filed before the first appellate authority. The Tribunal noted that an affidavit explaining the delay was later produced and directed that the matter be remanded so the condonation request could be filed and decided on merits in accordance with law. The dismissal was therefore set aside and the appeal sent back for de novo consideration by the first appellate authority.

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Issues: Whether the dismissal of the first appeal in limine on the ground of limitation was warranted and whether the matter should be restored for adjudication after consideration of condonation of delay.

Analysis: The delay in filing the first appeal had been admitted, but no application for condonation of delay or supporting affidavit had been placed before the first appellate authority. The assessee later filed an affidavit before the Tribunal explaining the delay. In these circumstances, the appeal was considered fit to be restored so that the application for condonation of delay could be filed and decided on merits in accordance with law.

Conclusion: The dismissal in limine was set aside and the matter was restored to the first appellate authority for de novo consideration after deciding the condonation request in accordance with law.

Final Conclusion: The assessee obtained restoration of the appeal, and the dispute was sent back for fresh adjudication by the first appellate authority.

Ratio Decidendi: A first appeal dismissed for limitation may be restored for fresh consideration where the assessee is directed to seek condonation of delay and have that request decided on merits according to law.

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