2010 (8) TMI 1134

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.... 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 raising and selling of rubber, eucalyptus and ba....

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....e 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 under section 5 of the Limitation Act and there....

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....gned 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, the Courts have been taking lenient view in condonin....

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....t 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) The impugned order passed by the Tribunal dismissing the appeal as bar....