2012 (11) TMI 330

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....V. Ravindran; This application is filed for condonation of delay in filing of appeal before Tribunal.   2. On perusal of application, we find that appellant in the application for condonation of delay has taken following grounds to justify the delay:-   The applicant submits that the impugned order dated 09.3.2010 was received the next day i.e. on 10.3.2010. As per the normal pr....

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....the said order has not been received by him.   The matter of order came to light only when the department initiated recovery proceedings. The copy of the order was obtained from the range office and thereafter immediately the appeal is filed.   Applicant also submits that the stay order was received by the applicant and the same was handed over to Shri Saify, consultant assisting t....

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....also reiterates the grounds taken in the application for condonation of delay.   4. After considering the submissions made by the learned departmental representative, we find that the appellant has justified the delay and we are of the view that the delay in filing of appeal needs to be condoned and we do so. Accordingly, the application for condonation of delay is allowed and registry is ....

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....nce the first appellate authority has not passed the order on merits and has dismissed the appeal for non-compliance with the pre-deposit which has been ordered by him. We find it fit to set-aside the impugned order and remit the matter back to the first appellate authority. The assessee is directed to produce the copies of taxpayer s counterfoil before the first appellate authority as an evidence....