2011 (9) TMI 407

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....Shri Parmod Kumar, SDR For the Respondent   For reasons recorded below, I waived predeposit of interest and penalty [the assessees have deposited the tax amount of Rs.1,54,818/- (covering the period 1.1.08 to 30.6.08) and Rs.1,97,159/- (covering the period 1.7.08 to 31.3.09)] and proceeded to take up the appeals themselves for final disposal with the consent of both sides, as the issue lie....

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....dt. 17.3.2011 in W.P.Nos.4421 and 4422/2011, the High Court passed the following order :-   2. In view of the averments made in the affidavits filed in support of the writ petitions and in the common counter-affidavit filed on behalf of the respondents and in view of the submissions made by the learned counsels appearing for the parties concerned, this Court finds that sufficient grounds h....

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....entative of the petitioner company.   The above orders makes it clear that the delay occasioned by the assessees in filing appeals before the Commissioner (Appeals) was condoned by the High Court and the Commissioner (Appeals) was therefore required to dispose of the appeals only on merits without considering whether the appeals filed were time-barred or not (the assessees have deposited t....