https://www.taxtmi.com/caselaws?id=378617 Delay in filing second appeals before the Tribunal was explained by the assessee on the ground that earlier counsel did not appear before the first appellate authority and did not inform the assessee of the ex parte orders. The explanation was supported by counsel's letter and was treated as bona fide and reasonable, showing sufficient cause and no fault on the assessee's part. The Tribunal had failed to consider this absence of culpability and rejected the condonation applications without properly appreciating the material. The refusal to condone delay was therefore unsustainable, and the delay ought to have been condoned. en-us Wed, 17 Apr 2019 00:00:00 +0530 Fri, 19 Apr 2019 06:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378617 Delay in filing second appeals before the Tribunal was explained by the assessee on the ground that earlier counsel did not appear before the first appellate authority and did not inform the assessee of the ex parte orders. The explanation was supported by counsel's letter and was treated as bona fide and reasonable, showing sufficient cause and no fault on the assessee's part. The Tribunal had failed to consider this absence of culpability and rejected the condonation applications without properly appreciating the material. The refusal to condone delay was therefore unsustainable, and the delay ought to have been condoned. Case-Laws VAT and Sales Tax Wed, 17 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378617