2010 (8) TMI 1134

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.... : E. Sanmathi Indra Kumar JUDGMENT N. Kumar, J. - By consent of the parties, the appeal is taken up for final disposal, as it could be disposed of on a short point. 2. This appeal is by the assessee challenging the order passed by the appellate Tribunal dismissing his appeal on the ground of barred by limitation. 3. The assessee is a Government company engaged in the business of ra....

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..... There was a delay of 310 days in preferring the appeal. An application was filed along with an affidavit explaining the reasons for delay in preferring the appeal. No written objections were filed by the revenue opposing the said application. The Tribunal after hearing the parties was of the view, that the cause shown in the affidavit for condonation of delay do not constitute a sufficient cause....

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....mpany, they took their own time to get the papers signed and to file the appeal. It is in these circumstances, there is a delay of 310 days. The Tribunal has viewed the matter from a very narrow angle. No doubt, it is the law that every days delay has to be explained, but, at the same time, where, Government is the appellant, having regard to the way that the Government and its officers function, ....

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....se circumstances, the approach of the Tribunal cannot be accepted. In that view of the matter, the reasoning given by the Tribunal for not condoning the delay is unsustainable in law. Hence, we are satisfied that the appellant has made out a sufficient cause for condoning the delay in preferring the appeal. Hence, we pass the following: ORDER (i) The appeal is allowed. (ii) Th....