TaxTMI 
TaxTMI 
2001 (4) TMI 310
X X X X Extracts X X X X
X X X X Extracts X X X X
....Shri S.S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The present miscellaneous application has been filed for early hearing of the appeal as the issue involved lies in a short compass and the prayer is also for remand of the matter for de novo consideration. 2. After hearing both sides in the matter, we are satisfied that the issue lies in a very short c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....wever, the Commissioner (Appeals) was not satisfied with the reasons given and did not accept the delay and dismissed the appeal. The learned Counsel is personally present in the Court and submits that because of the predicament in which he was placed, this marginal delay was caused. He submits that these grounds are required to be considered as sufficient ground for condoning the marginal delay. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The High Court extensively quoted the judgment of the Hon'ble Supreme Court's judgment in the case of Collector, Land Acquisition, (supra). He submits that the delay in the present case was not intentional and the party should not to be blamed for the delay in filing the appeal on account of the illness of the Advocate. Since sufficient cause has been shown for the marginal delay in filing appeal,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on account of the death of his father and the Counsel himself was ill. There was marginal delay of only ten days in filing the appeal. This marginal delay could have been condoned by the Commissioner (Appeals) by exercising his discretionary power to condone the delay, which the legislature has given him to condone the delay up to three months beyond the initial period of three months and refusal ....