2014 (3) TMI 371

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....he 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 appeal itself for disposal. 2. Heard ....

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....s 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 reasons for delay in filing appeal. In my view, t....