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    <description>The Tribunal deemed the Application seeking condonation of delay as infructuous and allowed the Applicant to withdraw it due to lack of contradictory evidence from the Revenue. The judgment emphasizes the importance of timely filing appeals and the need for supporting evidence like affidavits. It underscores procedural requirements and burden of proof in legal proceedings, highlighting the significance of diligence and accuracy in such matters.</description>
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      <description>The Tribunal deemed the Application seeking condonation of delay as infructuous and allowed the Applicant to withdraw it due to lack of contradictory evidence from the Revenue. The judgment emphasizes the importance of timely filing appeals and the need for supporting evidence like affidavits. It underscores procedural requirements and burden of proof in legal proceedings, highlighting the significance of diligence and accuracy in such matters.</description>
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