2001 (6) TMI 461

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....or the Respondent. [Order]. - This appeal arises from Order-in-Appeal No. 18/99(T) (MJ), dated 7-6-1999 passed by the Commissioner (Appeals), Trichy by which the Commissioner (Appeals) has dismissed the appeal on the ground of delay by one month and fifteen days. The ld. Counsel for the assessee appeared before the Commissioner (Appeals) and had pleaded for condonation of delay simply on the gr....

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....d in the case of Ramagowda and Others v. Special Land Acquisition Officer, Bangalore 1988 (2) SCC 142. 2. In the grounds of appeal also the appellants have stated the same cause for belated filing of the appeal, except for this reason no other grounds were made to explain the delay. 2. Appearing on behalf of the appellants, Shri V. Srinivasan, Manager (Finance) contends that the cause ....

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....be gone into at this stage. He points out that no reasons were given and no application for COD had been filed before the Commissioner (Appeals) except the explanation given by the Counsel and sought for condonation as there was no intentional delay. He submits that the appellants are required to give sufficient reasons and not merely state the delay was unintentional. Therefore, he submits that t....