https://www.taxtmi.com/caselaws?id=178526 The Tribunal dismissed the appeals seeking condonation of delay in filing due to an employee's ill-health causing negligence. The Tribunal found that delegating the responsibility of filing the appeal to the employee, who failed to act timely due to her health issues, was not justified. Inconsistencies in the employee's affidavits and reliance on previous Tribunal decisions further weakened the applicant's case. The Tribunal held that negligence of an employee is not a valid reason for failing to file an appeal within the normal period, leading to the rejection of the condonation applications and dismissal of the appeals. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 08 Feb 2016 11:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178526 The Tribunal dismissed the appeals seeking condonation of delay in filing due to an employee's ill-health causing negligence. The Tribunal found that delegating the responsibility of filing the appeal to the employee, who failed to act timely due to her health issues, was not justified. Inconsistencies in the employee's affidavits and reliance on previous Tribunal decisions further weakened the applicant's case. The Tribunal held that negligence of an employee is not a valid reason for failing to file an appeal within the normal period, leading to the rejection of the condonation applications and dismissal of the appeals. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178526