2010 (3) TMI 254

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....endra Nagar, SDR for the Revenue. [Orderv Per: MR. B.S.V. Murthy]. - The application for condonation of 84 days in filing appeal has been rejected by the Commissioner (Appeals) in his impugned order and consequently the appeal is also rejected. 2. The appellant has filed stay application against this order. He has filed application for early hearing of the stay application also since the departm....

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....cate submits that the delay has occurred because the appeal papers which were prepared by the learned advocate were sent by e-mail to the manager who was looking after this work.  But, manager's mother had fallen ill and the manager proceeded on leave without taking further action on the e-mail sent by the learned advocate. Thereafter, the manager resigned and the director submitted the appea....