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    <title>2014 (6) TMI 95 - CESTAT KOLKATA</title>
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    <description>The Appeals and Stay Petitions filed by M/s. Bharat Sanchar Nigam Ltd. (B.S.N.L) were dismissed by the Tribunal due to a delay of 394 days in filing. The Appellant&#039;s reasons for delay, including system failure and software changes, were deemed unsatisfactory. Additionally, the failure to obtain clearance from the Committee on Disputes before filing the Appeals led to their dismissal. The Tribunal emphasized the importance of timely filing and following proper appeal procedures, ultimately ruling against the condonation of delay and dismissing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248191</link>
      <description>The Appeals and Stay Petitions filed by M/s. Bharat Sanchar Nigam Ltd. (B.S.N.L) were dismissed by the Tribunal due to a delay of 394 days in filing. The Appellant&#039;s reasons for delay, including system failure and software changes, were deemed unsatisfactory. Additionally, the failure to obtain clearance from the Committee on Disputes before filing the Appeals led to their dismissal. The Tribunal emphasized the importance of timely filing and following proper appeal procedures, ultimately ruling against the condonation of delay and dismissing the appeals.</description>
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