2016 (10) TMI 574

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.... (PER : HONOURABLE MR.JUSTICE A.J. SHASTRI) 1. The petition is filed by the petitioner for the purpose of challenging the order dated 21.08.2015, passed by the learned Tribunal, Ahmedabad, in order No.A/11237/2015, as also sought a relief to quash and set aside the order dated 14.10.2014, passed by the Commissioner (Appeals). From the perusal of the impugned order dated 21.08.2015, passed by the ....

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....e petitioner while making such request of condonation of delay has drawn the attention of the learned tribunal that there are several identical cases with respect to other applicants, in which, the learned Tribunal has granted stay and entertained the appeal. It was pointed out by the learned counsel for the petitioner that the Tribunal's attention was drawn to a decision of Hon'ble Suprem....

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....ocate for the petitioner and perused the record and the averments contained in the original application filed by the petitioner for seeking condonation of delay and found that the learned Tribunal ought to have considered the case of the petitioner and ought to have condoned the delay. The learned advocate has pointed out that there are several cases with respect to other assesses, wherein, the le....

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....hat his appeal before the Tribunal be disposed of and dealt with on its own merits in accordance with law, more particularly, when the learned advocate has drawn the attention of this Court that requirement of deposit of 10% is already fulfilled while presenting an appeal. Therefore, to extend such opportunity, in the background of present case and circumstance, more particularly in view of the av....