Appellate Tribunal allows appeals against delayed filing, remands for further consideration.

The Appellate Tribunal CEGAT, Mumbai allowed two appeals filed by assessees against the decision of the Commissioner (Appeals), Ahmedabad, condoning the delay in filing the appeals. The Tribunal set aside the impugned order and remanded the matter back to the Appellate Authority for consideration on merits. The appeals and stay applications were disposed of accordingly.

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The Appellate Tribunal CEGAT, Mumbai allowed two appeals filed by assessees against the decision of the Commissioner (Appeals), Ahmedabad, stating that the delay in filing the appeals can be condoned. The Tribunal set aside the impugned order and remanded the matter back to the Appellate Authority for consideration on merits. The appeals and stay applications were disposed of accordingly.

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