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    <description>The Tribunal dismissed the appeal of the appellant, engaged in the transportation business, due to a significant delay of 789 days in filing, which was not condoned. The appellant failed to comply with procedural requirements and did not provide valid reasons for the delay or explain unexplained cash deposits, leading to the dismissal.</description>
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      <description>The Tribunal dismissed the appeal of the appellant, engaged in the transportation business, due to a significant delay of 789 days in filing, which was not condoned. The appellant failed to comply with procedural requirements and did not provide valid reasons for the delay or explain unexplained cash deposits, leading to the dismissal.</description>
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