1967 (7) TMI 112

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....a common order of the Tribunal, which, agreeing with the Appellate Assistant Commissioner, held that no sufficient cause was shown to excuse the delay in filing the appeals. The assessment orders were received by the assessees on different dates in April, 1959, and in one case in May, 1959. They filed writ petitions on April 25 directed against these orders except in one case in which the date of ....

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.... the appeal. It may be that, in selecting a particular remedy, the party may have been ill-advised. The test is not whether in law the other remedy prosecuted is legally correct and justifiable. There may however be cases where, ex facie, the remedy chosen by the assessee is unjustified and may show lack of bona fides. These are not such cases. There are no circumstances or facts in these cases to....

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....n after the result of the writ petitions was known. But that, in the circumstances, is explainable. Apparently, they were waiting for copies of the orders of the High Court in the writ petitions. The long delay, we are inclined to think, in filing the appeals was more due to the time taken by the pendency of the writ petitions in this Court. We are of opinion that, on the facts and circumstance....