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    <title>2014 (3) TMI 980 - GAUHATI HIGH COURT</title>
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    <description>The High Court allowed the appeal, holding that the delay in filing the appeal should have been condoned by the Tribunal. The Court emphasized the importance of providing an opportunity to be heard and noted that the delay of 95 days was reasonable, with sufficient reasons provided. The High Court set aside the Tribunal&#039;s order, directed the Tribunal to hear the appeal on merits, and instructed the parties to appear before the Tribunal for further proceedings, without awarding costs.</description>
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      <description>The High Court allowed the appeal, holding that the delay in filing the appeal should have been condoned by the Tribunal. The Court emphasized the importance of providing an opportunity to be heard and noted that the delay of 95 days was reasonable, with sufficient reasons provided. The High Court set aside the Tribunal&#039;s order, directed the Tribunal to hear the appeal on merits, and instructed the parties to appear before the Tribunal for further proceedings, without awarding costs.</description>
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