1967 (3) TMI 89

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.... was no sufficient cause shown to condone the delay. The assessment order was dated 10th August, 1961, and was actually served on the assessee on 17th August, 1961. The appeal should be filed within thirty days, that is, on or before 16th September, 1961. Actually, it was filed on 17th February, 1962, after a delay of 154 days. The ground on which the assessee wanted condonation was that during th....

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....ling of the appeal further. The Tribunal's view was that the facts do not constitute a sufficient cause to excuse the delay. We are unable to accept that conclusion. Whether the assessee was entitled to the adjustment that he asked for, is a different matter. But if he was bona fide prosecuting his request for adjustment, which if granted, would result in no further liability, we do not see why t....