TaxTMI 
TaxTMI 
1986 (10) TMI 150
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.... Respondent. [Order]. - In these appeals, captioned above, which were received in the registry on 11-8-1986, in respect to a consolidated order-in-appeal, stated to have been received by the Appellate Collector on 5-6-1985; applications for condonation of delay in each case have been moved. These applications were taken up first on 23-9-1986, when a note was taken of the period of dela....
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....resented inasmuch as whereas respondent in second appeal is reportedly not available at the address given; the one in the third appeal has sent written submission opposing application for condonation of delay, with the prayer that the matter may be decided in the light of said submissions. We, therefore, proceed to dispose of these applications for condonation of delay. 3.  Shri Gopinath h....
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....er made in the applications may be taken into consideration. 4.  Shri A.C. Jain appearing for one of the respondents has, while opposing the applications, pointed out, that the delay is of 11 months and six days and the reasons stated in the application do not convey much because no particulars are disclosed as to what were the levels of the legal advice required in the matter which took s....
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....his statement of fact for want of record. 5.  We have given our very careful thought to the prayer for condonation of delay. We have, however, found that although the order-in-appeal was a consolidated order concerning three parties, the matter does not seem to have been taken up in right earnest. We have not also been convinced with the reasons stated in the application, that two appeals ....