https://www.taxtmi.com/caselaws?id=400410 The Court allowed the appeal, setting aside the Tribunal's order due to a significant delay in filing. It emphasized the importance of deciding appeals on merits and not dismissing them solely for delay, unless there is a gross delay without sufficient reason. The Court highlighted the need for the Final Appellate Authority to evaluate the case's merits before deciding. The matter was remitted back for a decision on merits after providing a hearing to both parties, with no costs imposed on the Assessee. en-us Fri, 16 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400410 The Court allowed the appeal, setting aside the Tribunal's order due to a significant delay in filing. It emphasized the importance of deciding appeals on merits and not dismissing them solely for delay, unless there is a gross delay without sufficient reason. The Court highlighted the need for the Final Appellate Authority to evaluate the case's merits before deciding. The matter was remitted back for a decision on merits after providing a hearing to both parties, with no costs imposed on the Assessee. Case-Laws Customs Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400410