TaxTMI 
TaxTMI 
2021 (7) TMI 1190
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....BA RAO, MEMBER (TECHNICAL) Shri Piyush Kumar and Ms. Reena Rawat, Advocates for the Appellant Shri O.P. Bisht, Authorized Representative of the Department ORDER The appeal was filed in the office on February 15, 2019 to assail the order dated February 23, 2018 passed by the Commissioner. An application for condoning the delay in filing the appeal has, therefore, been filed. 2. It has been sta....
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....ted February 23, 2018. It has, therefore, been stated that after dismissal of the application, the appeal was preferred before the Tribunal on February 15, 2019. 3. Shri Piyush Kumar, learned Counsel for the applicant submitted that in the facts and circumstances of the case, the delay in filing the Appeal is not deliberate and Tribunal should take a lenient view. His submission is that the perio....
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....st the order passed by the Commissioner on February 23, 2018, the appellant had a statutory alternative remedy of preferring an appeal before the Tribunal. The appellant, however, preferred a writ petition before the High Court on July 16, 2018,which petition was dismissed on July 26, 2018 for the reason that the writ petitioner had a statutory alternative remedy of preferring an appeal before the....
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....ed after the dismissal of the writ petition, but it was not filed. 7. Though there is a considerable delay in filing the appeal, but having regard to the fact that the applicant had approached High Court and, thereafter, had filed a Miscellaneous Application before the Tribunal we consider it appropriate to condone the delay but on imposition of cost upon the Appellant. 8. The delay condonation ....