2001 (4) TMI 770

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....lant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an application filed by the assessee to condone the delay of 265 days in filing the appeal. 2. Shri Raghu, appearing for the appellants submitted that the Commissioner has dismissed the appeal for non-compliance in terms of Section 35F of the Act. Since it is an exparte order and ....

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....ing for the Revenue who strongly opposed to condone the delay in filing the appeal. She submitted that strong prima facie on merits is not a sufficient cause to condone the delay. Further no sufficient cause has been shown by the party to condone the delay. 4. We have carefully considered the matter. Strong case on merits is not a sufficient cause as it was rightly pointed out by the D.R. ....