In the result, appeal of the assessee is dismissed
Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)
171 (SC) the hon’ble Apex Court has observed that in case of not filling appeal within the specified period and the appellant had “reasonable cause” then the delay may be condoned. The same judgment was also relied by the assessee. We condone the delay and taking up for adjudication. 4. Briefly stated the facts of the case are that