2014 (3) TMI 371

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.... Shri K.J. Kinariwalla, A.R., for the Respondent. ORDER When this stay petition was called out, we find that the issue involved in this case lies in a narrow compass as the first appellate authority has dismissed the appeal filed by the appellant as hit by limitation. Since the issue involved is in a very narrow compass, we dispose the stay petition filed by the assessee and take up the ap....

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.... delay by a further period of one month in terms of proviso to Section 85(3A) ibid, subject to satisfaction that the appellant was prevented by sufficient cause from filing the appeal within stipulated statutory period of two months. In the instant case, though the appeal has been filed after statutory period of two months but no application for condonation of delay has been filed detailing the re....

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....e constrained to set aside the impugned order and remand the matter back to the first appellate authority. We set aside the impugned order, condone the delay filed before the first appellate authority though the delay application was not filed, and direct him to restore the appeal to its original number and dispose the same on merits by speaking order. The findings recorded by us do not indicate a....