1997 (8) TMI 109

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.... condonation of the appeal. The only reason for the delay was due to non-receipt of certified copy of the appellate order appealed against till the date of filing the appeal. Shri D.K. Biswas, the learned Departmental Representative, has submitted that the delay may be condoned in view of the explanation filed by the AO. 2. Shri Sampat K. Jain, the learned counsel of the assessee opposed the cond....

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....e to be filed on or before 26th May, 1991 before the Tribunal. However, the present appeal was filed on 28th Aug., 1991. There was, therefore, a delay of 93 days. The only reason stated was non-receipt of a certified copy from the first appellate authority. On careful consideration of the submissions and the arguments made by the rival parties, I hold that the explanation tendered by the AO cannot....